2008 (7) TMI 814

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.... Agrawal, Advocate, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Common issue involved in these appeals, therefore, all are taken up together. The revenue filed these appeals against the order passed by Commissioner (Appeals), whereby the assessment order is set aside. Brief facts of the case are as under :- The goods were assessed on the enhanced value and duty was paid....

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....3. The learned Advocate appearing for the respondent submits that the order of the Commissioner (Appeals) is correct in law and the Department has not produced any evidence to the contrary before the Commissioner (Appeals). 4. We have carefully considered the submissions of both sides. The Commissioner (Appeals) is entitled to entertain appeals against the order of assessment. He is a....