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TMI Blog2024 (5) TMI 818X X X X Extracts X X X X X X X X Extracts X X X X ..... ST, Guntur 2018 (10) TMI 223 - CESTAT HYDERABAD also goes into these aspects. In that case, the Tribunal has held that after rejecting the value under Rule 8 the Adjudicating Authority is required to go through the Rules 4 to 6 in a sequential manner which was not done and hence the matter was remanded. On the other hand, in this present case, the Adjudicating Authority has not rejected the transaction value and infact has taken the view that it has correctly reflected as per the documentary evidence placed. The Department was not agitated by the findings of the Adjudicating Authority and no further Appeal was filed by the Revenue. Hence the issue of transaction value being correct has reached finality. Thus, we allow the appeal with conseq ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther than what he has realized in the Bank Realization Certificate (duly attested by the Bank) and the final invoice. 2. After this, he has considered the contemporaneous exports @ USD 139.3 PMT and accordingly has directed the appellant to pay the differential export duty of Rs. 6,27,949/-. Being aggrieved, the appellant have filed appeal before the Commissioner (Appeals) who has dismissed their appeal. Being aggrieved, the appellants have filed an appeal before this Tribunal. 3. Learned Counsel submits that the Department has not disputed the fact that the Bank Realisation by the appellant is based on the Invoice raised by the appellant as can be seen from the Order-in-Original passed by the Adjudicating Authority. He submits that unless ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rabad]. Therefore, he justifies the orders passed by the Lower Authorities. 5. Heard both sides and perused the documentary evidence placed before us and the case laws cited. 6. We find that the Adjudicating Authority has clearly held that the documentary evidence placed by the appellant shows that the transaction value adopted by them cannot be doubted as has been held at Para 11 of Order-in-Original reproduced above. This being the case, we take the view that the Revenue has not at all doubted the transaction value. Only when the Revenue doubts the transaction value and then follows the Valuation Rules sequentially before adopting the contemporaneous value, we can take the view that Department has the correct approach. In this case, such ..... X X X X Extracts X X X X X X X X Extracts X X X X
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