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TMI Blog2018 (4) TMI 550X X X X Extracts X X X X X X X X Extracts X X X X ..... ial pronouncements to the effect that the department cannot reject the transaction value in an arbitrary manner - appeal dismissed - decided against Revenue. - C/820/2008 - Final Order No. 30366/2018 - Dated:- 29-1-2018 - Shri M.V. Ravindran, Member (Judicial) and Shri Madhu Mohan Damodhar, Member (Technical) Shri Dass Thavanam, AC (AR) for the appellant Shri T. Jaypathi Rao, Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e matter came up for hearing, on behalf of the appellant Shri Dass Thavanam reiterated the grounds of appeal. He further submitted that the Commissioner (Appeals) has concluded that the goods are new ones based on the Chartered Engineer's Certificate, However, from the report of the Chartered Engineer there is no conclusive evidence to decide whether the goods are ole or new ones. The Chartere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to find any infirmity in the following conclusions of the Commissioner (Appeals) in the impugned order. The relevant portion is reproduced as under:- 5. As seen from the facts of the case, the lower authority has concluded that the impugned goods were 'used ones' based on the packing condition. The appellants have drawn my reference to the Chartered Engineer's certificate, wherein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... should not be accepted. Hence, I extend the benefit of doubt to the appellants. 6. Coming to the valuation aspect, the lower authority has rejected the transaction value without nay valid grounds. He has arrived at his decision going by the presumption that the goods were second hand in nature. Though the appellants had initially agreed to he value determined by the department based on the Cha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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