2016 (10) TMI 1004

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....For the Respondent : Mr. Mohammed Yousuf, AR JUDGEMENT Per : Ashok K. Arya 1. M/s. KSE Ltd. is in appeal against the Commissioner (A) s orders No.427 & 528 of 2006, both dated 27.11.2006. 2. The matter pertains to the enhancement of value of the item Copra Expeller Cake where values of US$ 145 and US$ 142 per MT have been enhanced to US$ 158 per MT. The Revenue cites the main reason fo....

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.... (iv) The fixing of prices for CEC depends upon number of factors such as oil content, appearance, colour, powder content, FFA, moisture etc. Further it was pointed out that when CEC is imported in gunny bags, the unit price is lower than those imported in containers (Tuticorin Port). (v) The appellant produced the following documents in support of the transaction value declared by t....

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....annot advert to Rule 6 for fixation of the value. (vii) Further reliance is placed on Supreme Court s decision in case of Eicher Tractors Ltd. vs. CC, Mumbai: 2000 (122) E.L.T. 321 (S.C.) and CESTAT Bangalore s decision in the case of Global Industries vs. CC, Cochin: 2011 (272) E.L.T. 724 (Tri.-Bang.). 4. Revenue has been represented by the learned AR, Shri Mohammed Yousuf, who reiter....

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....ng the contents of the said documents. 5.3 Considering above facts, the orders of the lower Revenue authorities do not have sufficient legal justification to sustain the enhancement of the values; the enhancement of values ordered by the impugned orders appears to be more in the nature of an arbitrary act; and therefore, it is unsustainable. The Hon'ble Supreme Court s decision in the case of E....