2014 (11) TMI 955

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....DENT : SHRI RAMESH PATODIA, CA ASSISTED BY SHRI MUKESH LADDHA, CA, JUDGEMENT Per Dr. D. M. Misra; These two Appeals are filed by the Revenue against two separate Orders-in-Appeal passed by the Commissioner of Customs (Appeals), Kolkata. The issues involved in these Appeals being common, are taken up together for disposal. 2. Ld. Special Counsel, Shri A.K. Das appearing for the Revenue submitte....

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....tended by the Department. After examining the said issue, this Tribunal had remanded the same to the original Adjudicating Authority for deciding the issues afresh, after supplying the contemporaneous evidences/data to the Respondent in rejecting the transaction value for export goods declared by them. He prays that the present case also be remanded for the said purpose. 3. Ld. CA for the Respond....

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....goods on the basis of bench mark price of CCCMMC without supplying the said evidence/ data to the Respondent, we had remanded the matter to the ld. Adjudicating Authority for re-determination of the assessable value, after supplying the necessary date to the Respondent, in the appellants own case vide Order No. FO/A/75218-75246/2014 dated 30.04.2014. Accordingly, following the said precedent, for....