2014 (11) TMI 193

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....vocate, for the Respondent. Heard both sides. The Revenue filed this appeal against the impugned order passed by the Commissioner (Appeals). 2. The brief facts of the case are that the respondents made import of two consignments of cooker hoods of various models in SKD condition and carbon filters. The assessing authority had not accepted the value declared by the respondents in respect of ....