2014 (1) TMI 1170

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....missioner (Appeals), Revenue has filed the present appeal. 2. We have heard Shri B.L. Soni, learned DR. Nobody appeared for the respondents. 3. On going through the order of Commissioner (Appeals), we find that he has set aside the order of the original adjudicating authority enhancing the value of the imported rough marble blocks from different countries. The said enhancement was done by the As....

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....on value without any basis which is contrary to provisions of law. 4. Revenue in their memorandum of appeal have submitted that enhancement was done on the basis of NIDB data of contemporaneous imports of identical goods. However, we find no merits in the above plea of the Revenue. First of all, to adopt the value of the contemporaneous imports, the transaction value is required to be rejected as....