2016 (6) TMI 305

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....or the Respondent ORDER The appeal is against order dated 03/2/2015 of Commissioner (Appeals), New Delhi. The brief facts of the case relevant to this appeal are that the appellants filed three bills of entry for clearance of imported Synthetic Knitted Fabric. The Assessing Authority ordered for enhancement of value from U.S. $ 1.30 per kg. to U.S. $ 2.50 per kg. based on other contemporaneous i....

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....nt filed appeal before the Commissioner (Appeals) who recorded that the three orders passed by Commissioner (Appeals) on identical set of facts had in fact resulted in two sets of outcome, namely, the first order-in-appeal 337 dated 27/5/2013 gave detailed finding against enhancement of value, set aside the original order both on value enhancement and on penalty. However, two other appellate order....