2016 (10) TMI 1130

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..... Muthuvenkataraman, Advocate, for the Assessee. Shri L. Paneerselvam, AC (AR), for the Department. ORDER [Order per : D.N. Panda, Member (J)]. - While the appellant is aggrieved due to levy of duty of Rs. 2,01,094/- holding that M/s. KRVP Overseas Pvt. Ltd. [KRVP, in short] was related concern for which there was a depression to the assessable value of the job worked goods, Revenue says ....

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....nd of Rs. 2,01,094/- which was based on a finding that the assessee and KRVP were related persons with commonality of directors. Nothing is demonstrated in the order to establish conducting any sample test of value of consignment to ascertain depression of assessable value if any. The order appears to have been passed by learned Commissioner (Appeals) only on presumption without any objective anal....