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TMI Blog2023 (11) TMI 623X X X X Extracts X X X X X X X X Extracts X X X X ..... t of value based on NIDB data - it is submitted by appellant that appellant's import is under a contract and the contract was also not considered by the Adjudicating Authority - Violation of principles of natural justice - HELD THAT:- The entire basis for enhancement of the value is one NIDB Data. However, the said NIDB Data was not provided to the appellant during the Adjudication process, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... djudicating Authority. Appeal allowed by way of remand. - HON'BLE MEMBER ( JUDICIAL ) , MR. RAMESH NAIR And HON'BLE MEMBER ( TECHNICAL ) , MR. RAJU Shri B. Satish Sunder, Shri Shravan Kochar, Advocates for the Appellant Shri Rajesh R Kurup, Superintendent (Authorized representative) for the Respondent ORDER RAMESH NAIR These appeals are directed against a common order-in-appeal No. MUN-C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etc. Therefore, the enhanced value is illegal and incorrect. He further submits that the appellant was not provided the NIDB Data, it is only provided along with order-in-original. Therefore, the appellant did not get the opportunity to know the reason of enhancement i.e NIDB Data. He further submits that the appellant's import is under a contract and the contract was also not considered by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (358) ELT 987 (Tri.-Del.) Marvel Agencies Vs. CC, New Delhi-2017 (348) ELT 534 (Tri.-Del.) Bayer India Ltd. Vs. CC-2006 (198) ELT 240 (Tri) which has been affirmed by the Hon ble Supreme Court as reported in CC, Mumbai Vs. Bayer Corp Science Ltd-2015 (324) ELT 17 (SC) Venture Impex Pvt Ltd Vs. CC, New Delhi-2016 (338) ELT 759 (Tri) 3. Shri Rajesh R Kurup, learned Superintendent (Authorized repres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tract was also not considered while passing the adjudication order. Therefore, we find that there is grave violation of principles of natural justice in adjudication process and said faulty adjudication was upheld by the Commissioner (Appeals). Therefore, we are of the view that in the interest of principles of natural justice and fair play in the adjudication, the matter needs to be remitted back ..... X X X X Extracts X X X X X X X X Extracts X X X X
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