2014 (1) TMI 1479

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....resent for the respondent nor there is any adjournment application. We took assistance of Revenue to find out the veracity of the grounds of appeal of Revenue. 2. Ld. DR invites attention to page 29 of the appeal folder to submit that there was an examination report and upon examination, basing on the NIDB data the import value was enhanced. 3. We enquired as to whether enhancement was....