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TMI Blog2017 (5) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... no speaking order was issued. Mere presence of the CHA at the time of examination does not mean that the copy of the third chartered engineer report was provided to the respondent and it is clear that they were not given a chance to rebut the same. Appeal of department dismissed - decided in favor of respondent. - Appeal No. C/490/2011 - Final Order No. 6077/2017 - Dated:- 19-4-2017 - Mr. Ashok Jindal, Member (Judicial) And Mr.Devender Singh, Member (Technical) For the Appellant : Shri Harvinder Singh, AR For the Respondent : Shri S.S.Dabas, Advocate ORDER Per Devender Singh The brief facts of the case are that the appellant had imported One set of used 1992 KBA PLANETA 104.7 seven colour offset printing machine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing against the report of the third Chartered Engineer. It was also argued that the Commissioner (Appeals) observed that there was misdeclaraton of description which had direct nexus with the value of the goods. 3. Learned Advocate appearing for the respondent submits that the department has arbitrarily gone with the third Chartered Engineer value without giving any reason to the importer for rejecting the value of foreign chartered engineer or of the first two chartered engineers. He explained that the slight difference in the model number was due to size of the paper and printing area. He submits that a certificate obtained from the authorized selling agent of the KBA/ Planeta offset Printing machine since 1990 certifying that both are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s specifically taken away the power of remand from the Commissioner (Appeals). 6. We also find that the Commissioner (Appeals) has taken a very reasoned and fair approach in paragraph 7 of his order which is reproduced below: 7. The appellant have contested the enhancement of value on the basis of report of the third Chartered Engineer contending that the department had not only ignored the report of Foreign Chartered Engineer but also ignored the reports of two Chartered Engineers appointed by it without assigning any reason for doing so and that there is no much difference in the contents of earlier Chartered Engineers report who have assessed approximately the same value of the machine but the third Chartered Engineer assessed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riving at the value such as international price or price of the new goods in the year of manufacture or the selling price of such or like goods in the domestic market to establish that the value of the said goods suggested by the foreign chartered engineer was not correct value of the said goods. In the case of Anish Kumar Spinning Mill vs. CC, Tutitorin, 2004 (172) ELT 394 (Tri.-Chen.), the Tribunal held that the rejection of evidence in the form of suppliers Chartered Engineers certificate in support of the transaction value on the basis of subsequent opinion of another expert is not justifiable and that opinion of one expert cannot be rejected on the basis of opinion of another expert unless there is sufficient independent reason for s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtunity of hearing. There is no nothing on record to show that the appellant accepted the report of the third Chartered Engineer and it has been reported by the Deputy Commissioner, CFS, Ludhiana that no speaking order had been passed and the CEs report which was not got confronted from the applicant. The above facts establish that appellant did not accept the valuation by the department and contested the same even before the assessing authority though the assessing authority loaded the value without giving opportunity of hearing to the appellant and without passing the speaking order. 7. The department has also argued that there was misdeclaration of model number which has impacted the value. However, the department has not issued show ..... X X X X Extracts X X X X X X X X Extracts X X X X
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