2008 (7) TMI 800

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....dvocate, for the Appellant. Shri N.A. Sayed, JDR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. -  These two appeals are filed against the same impugned order. Hence, both the appeals are disposed off by a common order. 2. Appeal No. E/3806/01 is filed by the Revenue against the impugned order, while appeal No. E/3269/01 is filed by the assessee. 3. Co....

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....arrived at the assessable value of 100.71 after allowing adjustment for duties paid on raw material and sales tax. Aggrieved by the said order, the assessee filed an appeal before the Commissioner (Appeals). The Commissioner (Appeals) after considering the entire case, upheld the order of the adjudicating authority. The Revenue is in appeal against the basis of calculation as adopted by the adjudi....

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....e has challenged the method of arriving at the assessable value by the adjudicating authority. We find that appeal filed by the Revenue is totally without any basis, as they have not challenged the Order-in-Original. In absence of any challenge to Order-in-Original, Revenue cannot bypass the statutory authority and come in appeal before Tribunal against the order passed by the adjudicating authori....