2015 (10) TMI 829

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....Shri Hari Radhakrishnan, Advocate For the Respondent : Shri B. Balamurugan, AC (AR) ORDER Per R. Periasami After disposing the stay application, the appeal itself is taken up for disposal. 2. The issue relates to valuation of related party transaction. The Assistant Commissioner (SVB) in his Order-in-Original dated 27.6.2014 accepted the transaction value of imported goods under Rul....

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....g authority whereas the Commissioner (Appeals) has gone beyond the grounds of appeal and suo moto set aside the order of the lower authority relating to acceptance of the transaction value. Since Commissioner (Appeals) has not followed the principles of natural justice and also cannot travel beyond the scope of the appeal preferred by the appellant. Therefore, he submits that they are in appeal ag....

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....arties. At para 28(b) the adjudicating authority has accepted the transaction value. At para 28(c) he has ordered for loading of royalty amount payable to the foreign suppliers to the transaction value. We find that the appellant has the accepted the adjudication order insofar as it related to acceptance of transaction value and related party transaction and they preferred appeal only against addi....