9911796707
TMI Blog2007 (8) TMI 831X X X X Extracts X X X X X X X X Extracts X X X X ..... ive (JDR) ORDER S.L. Peeran, Member (J) 1. Both these appeals raises common question in law as the facts are same and hence, they are taken up together for disposal as per law. 2. These appeals arises from Orders-in-Appeal No. 191 192/2007 dated 26.3.2007 by which the Commissioner (A) has confirmed Orders-in-Originals and enhancing the value of the imported ungarbled betel nuts as declared in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... own case, this Bench has taken this very argument and has accepted the plea and set aside the re-assessment of the same goods. The case is reported in 2006 (194) ELT 447 (Tri.-Bang.). He points out that this Bench has taken into consideration various factors to accept the valuation of the assessee in respect of ungarbled betel nuts. He submits that this ratio squarely applies to the facts of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue has enhanced the value of the Betel Nuts merely on the basis of data in respect of imports through other ports. When we see the quantity imported at other Ports, they are really very low compared to the quantity imported by the appellants. Of course this factor has been taken into account by the first Appellate Authority. He has recorded a finding that the appellant M/s. Keveeyam Company h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imported by the appellants through Cochin Port. In the absence of quality, quantity and commercial level, no comparison can be made. It is also a fact that Revenue has not produced copies of invoices relied on. This amounts to denial of Principles of Natural Justice. While rejecting the transaction value, Revenue has not followed the ratio of the Eicher Tractor case cited supra. The appellants ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce that even in the present case the Revenue had not scrutinized the contract which existed between the appellant and foreign supplier. There is no evidence produced by the Revenue with regard to the payments made by separate source. 7. The ratio of the above ruling applies to the facts of the present case also. Respectfully following the ratio of the above cited judgment the impugned order is set ..... X X X X Extracts X X X X X X X X Extracts X X X X
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