2015 (12) TMI 728

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..... not give any findings on the letter of the supplier. In the said letter it has been stated that material supplied to the Gujarat Small Industries Corporation is different not only in quality but was produced in a different mill. The Commissioner (Appeals) has failed to take this into account and give any findings on the same. He has observed that in case the prices are ridiculously low and unreal .....

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..... n 360/- per Kg. The revenue had noticed contemporary imports on 25/10/88 at J. Yen 530 Kg from the same supplier and same country of origin. Before original adjudicating authority the appellant had contended that they had negotiated directly with the supplier for 22 MTs. They further contended that the grammage of paper imported by them is 18 GSM which is different from the grammage of 14 16 GSM .....

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..... ticed that the Commissioner (Appeals) did not give any findings on the letter of the supplier. In the said letter it has been stated that material supplied to the Gujarat Small Industries Corporation is different not only in quality but was produced in a different mill. The Commissioner (Appeals) has failed to take this into account and give any findings on the same. He has observed that in case t .....

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