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TMI Blog2019 (8) TMI 1559X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeals) has mainly relied upon the certificate issued by Shri Mohan Kamble, Chartered Engineer for allowing the appeal in favour of the department. The fact is not under dispute that the appellant was not provided with such certificate before adjudication of the dispute at the first appellate stage and that such certificate was supplied to the appellant along with the impugned order. Thus, it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PER: S.K. MOHANTY Briefly stated, the facts of the case are that during the disputed period, the appellant had imported Milling Washing Machine and Automatic Winding Machine and filed the Bills of Entry before the jurisdictional customs authorities for assessment of duty liability. On the basis of the documents submitted by the appellant and based upon the certificate of Chartered Enginee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... computation of the duty liability. Further, the department has also contended that the appellant did not submit the agreement entered into between it and the overseas supplier for determination of the correct transaction value and the duty liability thereon. The appeal filed by the department was disposed of by the learned Commissioner (Appeals), Central Excise Customs, Nagpur vide the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ules, 2007 have been duly satisfied by the appellant. 3. On the other hand, the learned AR appearing for the Revenue reiterated the findings recorded in the impugned order. 4. Heard both sides and perused the records. 5. We find that the learned Commissioner (Appeals) has mainly relied upon the certificate issued by Shri Mohan Kamble, Chartered Engineer for allowing the appeal in favour o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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