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TMI Blog2017 (7) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... s not given a fair consideration to the issues raised on behalf of the appellant. Consequently, the impugned order lacks credibility - This needs to be remedied for which purpose we set aside the impugned order and remand the matter back to the original authority to hear the matter afresh - appeal allowed by way of remand. X X X X Extracts X X X X X X X X Extracts X X X X ..... f origin on five of the items besides being undervalued. It is the contention of Learned Counsel for appellant that the details had been furnished in the bills of entry and that it was the transaction value that had been declared. It is also submitted that the contemporaneous imports relied upon by the adjudicating authority is not of the same commercial level as that of the import by the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned order that the adjudicating authority has placed reliance on import data instead of ascertaining the price of contemporaneous imports. It is also important to take note of certain observations by the adjudication order i. e., '…….. In the present case, peculiarly the notice relied on the arguments advance by Advocate on behalf of his client in other case of M/s Shriyan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... G Corporation, Hong Kong Ltd. who was not a manufacturer. (b) Country of Origin in all the cases declared as 'China' (c) the invoices of said Bills of Entry did not disclose full particulars of the button cells as in the present case. Moreover, the importers in these cases were appears to be succeeded in obtaining favourable assessments orders by suppressing the full particulars and s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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