2011 (9) TMI 680

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....  Shri Prem Ranjan, Advocate for the Respondent Per Archana Wadhwa (for the Bench): The present appeal stands filed by the revenue against the order of the Commissioner (Appeals), vide which he has set aside the enhancement of the value of the imported fabrics imported by the respondents. It is seen that the said appeals were filed before the Commissioner (Appeals) against the Bills ....

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....enhanced the value only on bill of entry without passing a detailed speaking order, such an evidence  could not be brought on record. Similarly, Commissioner (Appeals) has not adverted to such evidence inasmuch as the same were not part of the original orders. 4. After going through the memo of appeal and after hearing both sides, we find force in the above contention of the learned DR. As....