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TMI Blog2016 (8) TMI 1327X X X X Extracts X X X X X X X X Extracts X X X X ..... s, no reason was given for enhancement of 20%. Even there is no whisper of relationship between the importer and the foreign supplier. Since no material was available, even though the appellant has not produced any documents, the adjudicating authority could not have enhanced 20% - appeal dismissed - decided against Revenue. - C/48/2005 - Final Order No. A/89910/2016-WZB/CB - Dated:- 31-8-2016 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alized on the basis of available records. Aggrieved by the Order-in-Original No. S/9-154 GATT/99 GVC, dated 4-7-2000. The respondent filed appeal before the Commissioner (Appeals), who allowed the appeal of the respondent with consequential relief. Aggrieved by the Order-in-Appeal dated 24-9-2004, the appellant is before us. 2. Shri M.K. Mall, ld. Assistant Commissioner (AR) appearing on be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty could not have enhanced 20%. The Commissioner (Appeals) rightly allowed the appeal of the respondent. Considering the fact that, there is no incidence of any agreements such as joint venture, transfer of technical know-how, patents, trademarks, etc., the result of which could have influenced the invoice value. Thus, there is absolutely no tip of evidence by which the declared value of the respo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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