2016 (4) TMI 1024

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....he appellants own unit. Help of Assistant Director (Cost) was taken to examine the costing data. The assessment was finalised by the Deputy Commissioner after giving them an opportunity of personal hearing. The appellant challenged the said order before the Commissioner (Appeals), who rejected their appeal on the following grounds:- "The main contention of the appellant is that the adjudicating authority has not applied his mind since his order is by and large passed based on the report of AD (cost). From the facts of the case it is observed that since there was no sale or purchase of the similar goods the transaction value of the goods cannot be ascertained. Under these circumstances the resort has to be made to the provisions of ....

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....ject to challenge by the appellant themselves". Aggrieved by the said order, the appellants are in appeal before this Tribunal. 2. The appellant requested the Tribunal to decide the matter on merits based on their arguments in appeal. The appellants have argued in their appeal memorandum that the original authority has passed the order on the basis of the AD (costs) data and the same amounts to abdication of the jurisdiction of the adjudicating authority. It was also argued in their appeal that the order passed by the adjudicating authority was void as it was in violation of the principles of natural justice as the report of the market enquiry was not provided to them. It was also argued by them that the advice of the AD (cost) was al....