2008 (11) TMI 478

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.... per : P.K. Das, Member (J)]. - Revenue filed this appeal against the order-in-appeal No. CC(A) CSP(73) D-II/05 dated 9-3-05 passed by Commissioner (Appeals). 2. The relevant facts of the case, in brief, are that, the respondent imported Gautemala Cardamoms vide Bill of Entry No. 406741 dated 4-2-2005 declaring the value US $ 2500 PMT. The value was enhanced to US $ 2900 PMT. The responden....

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....rylic Mfg. Co. P. Ltd. - 2008 (227) E.L.T. 488 (Tri. - Del.). The learned Advocate on behalf of the respondent submits that they had contested the loaded value and no material was placed for enhancement of the value by the Revenue. 4. On perusal of the order of the Commissioner (Appeals), we agree with the submission of the learned DR. We find that the Commissioner (Appeals) had not examined....

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....the merits of the case, we deem it proper to set aside the order of the Commissioner (Appeals) and also the order of assessment and remit to the original authority to issue a speaking order specifically referring to the material said to have been relied upon for enhancing the value and after giving a reasonable opportunity of hearing to the respondent. The respondent is permitted to make written s....