2009 (4) TMI 766

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....)]. - Revenue filed this appeal against the Final Order No. 188/NS/GGN/06 dated 30-6-06 passed by the Commissioner (Appeals) whereby the enhancement of value was set aside. 2. The relevant facts of the case, in brief, are that the respondents imported a consignment of polyester knitted fabrics and filed bill of entry No. 1433 dated 14-12-05 declaring the price as US $ 1.4 per kg. The assessi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....g of the Commissioner (Appeals). 5. After hearing both sides and on perusal of the record, we find that the respondents paid duty under protest as evident from the TR-6 challan produced by the respondents. This fact was also recorded in the impugned order. Commissioner (Appeals) passed the order following the decision of the Hon'ble Supreme Court in the case of Eicher Tractors Ltd. v. Commis....