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TMI Blog2008 (6) TMI 134X X X X Extracts X X X X X X X X Extracts X X X X ..... 00% loading - in both the cases, no reasons have been adduced as to justify the quantum of loading - we remand the case to the original adjudicating authority to decide the matter afresh proposing exact quantum of the loading - C/1119/2007-Mum - A/296/2008-WZB/C-I/ (C.S.T.B.), - Dated:- 2-6-2008 - Ms. Jyoti Balasundaram, Vice-President and Shri A.K. Srivastava, Member (T) Shri M.S. Murthy, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3-2007, the Deputy Commissioner rejected the invoice value once again and ordered that the transaction value be loaded by 100% for the goods imported by the appellants from the related supplier again on the grounds of absence of documentary evidences relating to receipt of service charges from the suppliers; non-production of copies of quotation/negotiation/contract/purchase order to justify that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ove two crucial facts, which forms part of the impugned order dated 8-10-2007.In doing so, the impugned order has been passed rather mechanically and bereft of a clear cut finding as to why the case deserved an enhancement of the quantum of loading by 100% as against 50% loading of the transaction value prescribed by the Deputy Commissioner in the first Order-in-Original. The Commissioner (Appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X
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