2017 (8) TMI 763

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....nt. ORDER [Order per : Archana Wadhwa, Member (J) (for the Bench)]. - Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. 2. We have heard Shri K. Poddar, learned DR appearing for the Revenue and nobody appeared for the respondent. 3. After going through the impugned order, we find that the disputes in the present appeal relates to t....

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.... 5. In view of the above background, the show cause notice dated 17-8-2012 was issued proposing to confirm the demand and imposition of penalties, resulting in passing of the order by the original adjudicating authority. 6. On appeal, Commissioner (Appeals) observed that the entire case of the Revenue was based upon the market inquiry, the transaction value has not been rejected on the ....