2008 (9) TMI 816

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....espondent. [Order per : M.V. Ravindran, Member (J)]. -  This appeal is filed by the Revenue against order-in-appeal No. 473/2001.MCH dt. 19-11-2001. 2. None appears on behalf of the respondent despite notice. Since the matter is of 2002, we take up the appeal for disposal in the absence of any representation from the respondent. 3. Heard the ld. JDR and perused the recor....

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.... "However, directions were given to the respondent deptt. to issue a speaking order to the appellants within a period of (10) days of receipt of the Order-in-Appeal. It is the case of the appellants that despite lapse of a period of 2 months, no such speaking order was issued to them and thereby they have been driven to the despair for no fault of theirs. They have requested that their appeal ma....

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....le to the facts of the case in this appeal. The Hon'ble Supreme Court went through the Valuation Rules and held that a mandate has been cast upon the authority to accept the price actually paid or payable in respect of the goods under assessment claimed as transaction value. The Supreme Court cautioned that this mandate was subject to exceptions quoted in Rule 4(2) of Valuation Rules. The Hon'ble ....

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....as not been satisfactorily discharged by the Respondents at all. In this view of the matter, I hold that there was no valid ground to enhanced the declared price from US $ 1012 PMT to US$ 1225 PMT. I also observe from the Computer Print Out dated 13-7-2001 submittewd by the appellants that contemporaneous imports of the impugned item were allowed by the respondents at around the same price clai....