2009 (3) TMI 762

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....lant. Ms. M.I.J. Mcheal, Jt. CDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. - Both the appeals involve the same issue and hence a common order is being passed with the consent of both the sides. In both cases the appellants imported plastic articles (LDPE OR HDPE) and filed bills of entry. The goods were assessed provisionally pending further verification and production....

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.... from the statement it is not clear as to whether the Revenue has compared the goods of similar nature for enhancement of value. The learned D.R., relies on the arguments relied upon by Commissioner (Appeals). 3. We have considered the submissions made by both the sides. Even though the Commissioner (Appeals) has discussed several aspects such as failure of the appellants to produce manufa....

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....on the appellants but only value has been enhanced. This again shows that there is no allegation of mis-declaration against the appellants. In view of the above, we have to hold that no case has been made out by the Revenue against the appellants that they had deliberately declared lower value. There is also no clear indication as to whether the comparison has been made with the price of LDPE/HDPE....