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TMI Blog2023 (9) TMI 935X X X X Extracts X X X X X X X X Extracts X X X X ..... ing Authority while enhancing the transaction value. It is also seen from the Table 10 of the Order-in-Original that the Adjudicating Authority has not mentioned quantity involved in each of such exports, country to which such exports are made and quantity of such exports. Unless, all these parameters are taken up together and compared, the Department cannot directly arrive at the contemporaneous value. The entire process of Adjudication and appeal proceedings before the Commissioner (Appeals) have been carried out in a very casual and careless manner. The Commissioner (Appeals) after holding that the Adjudicating Authority was in error in going with enhancement still has rejected the appeal. He has directed the Assistant Commissioner t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. In order to come to the conclusion that the above enhancement is required, Adjudicating Authority has relied on the contemporaneous prices noticed during that period. This has been given at Para 10 (table) of the respective Order-in-Originals. There is no other dispute in these exports on account of Fe content or on account of any other matter. Based on the enhanced value, the export duty was increased by the Adjudicating Authority by the Order-in-Originals passed. Being aggrieved, the appellant has approached the Commissioner (Appeals). The Commissioner (Appeals) after going through all the documentary evidence and details submitted by the appellant has held as under: 5.5 Furthermore, when the respondent doubted the declared u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve resulted into Department being in sound footing but these basic things which are sacred to rule of law were ignored. Not following Principles of Natural Justice, which is basic to any democratic jurisprudence, is bad in law and ideally I should have remanded the case back to Lower Authority to pass a reasoned order. However, since Act/Rule has not given me power to remand, I proceed to decide the case on merits. 5.9 In view of the above, the appeal filed is dismissed as devoid of merits. However, it is observed that providing relied upon documents to exporter (appellant) is a legal requirement and hence I direct the Assistant Commissioner/Deputy Commissioner (respondent) concerned to comply with the same forthwith. 3. From t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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