2016 (12) TMI 74

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....Ahibaran, Addl. Commr (A.R.) for appellant Shri M.K. Sarangi, Jt. Commr (AR) for respondent ORDER All these appeals are directed against order-in-original No. 83/2014/CAC/CC(I)/ AB/GR.V dated 30.06.2014. 2. Since the issue raised in these appeals is common  they are being disposed of by a common order. 3. Heard both sides and perused the records. 4. The issue that falls for consideratio....

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....is also the submission that adjudicating authority has not arrived at the correct value by following the CBEC Circular in respect of valuation of old and used machineries which are imported.  He further submits that the matter be remanded to adjudicating authority as was done by the Bench in the case of Crown Lifters - 2015 (328) ELT 590. 6. Learned D.R. on the other hand, would submit that ....

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....porter had in fact sought cross-examination of various persons but declined the same on the ground that may not be germane  to the issue in hand.  In our considered view the adjudicating authority was in error and more so after the law which is settled by the Hon'ble Apex Court in the case of Andaman Timber Industries (supra).  The Apex Court in the said judgement has categorically ....