9911796707
TMI Blog2008 (4) TMI 99X X X X Extracts X X X X X X X X Extracts X X X X ..... s), we are unable to come to a conclusion that the same have been gone into by the Commissioner (Appeals) or that he gave opportunity to dept. to present their case – appeals of revenue are allowed by way of remand - C/502, 526 & 548/2005 - C/98-100/2008-(PB), - Dated:- 8-4-2008 - Justice S. N. Jha, President and Shri M. Veeraiyan, Member (T) S/Sh. Amit Jain A.K. Madan, DRs, for the Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue and paid the duty on higher value. The respondent filed appeals before the Commissioner (Appeals) and the Commissioner (Appeals) has more or less identically worded orders, taking note after mentioning that the appellant accepted the loaded price paid duty without any produce on the enhanced value and took clearance of the goods, has gone on recording a finding that the Department loaded the v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner (Appeals). 6. We have carefully considered the submissions of both sides. The Commissioner (Appeals) is entitled to entertain his appeals against the order of assessment. He is also empowered to modify/reject or accept the order of assessment in the appellate proceedings. However, when he is taking a decision different from what has been taken by the assessing authority, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Department is permitted to produce evidence claimed to have been relied up on in the assessment proceedings for enhancing the assessable value and also evidence about acceptance of enhanced value by the importer at the time of assessment. He shall pass the order after hearing the respondent as well. 8. The appeals are allowed by way of remand on the above terms. (Dictated and pronounced i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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