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    <title>Demand Against Appellant Set Aside Due to Lack of Evidence on Goods Value Suppression by Revenue Authorities.</title>
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    <description>Valuation - revenue has not brought on records any evidence to indicate that the appellant and the supplier were in collusion to suppress the value nor there is any corroborative evidence of suppression of the value or repartition of any amount over and above the invoiced value - demand set aside - AT</description>
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      <description>Valuation - revenue has not brought on records any evidence to indicate that the appellant and the supplier were in collusion to suppress the value nor there is any corroborative evidence of suppression of the value or repartition of any amount over and above the invoiced value - demand set aside - AT</description>
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