2008 (4) TMI 99

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.... for the Appellant. S/Sh. Prem Rayan & V.K. Agarwal, Advocates, for the Respondent. [Order per M. Veeraiyan, Member (T)] - All these three appeals are by the Department against the orders of the Commissioner (Appeals) and a common respondent and common issue is involved and, therefore, are being dealt with by a common order.  2. Heard both sides. 3. The respondent imported PU leat....

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....nt loaded the value without any speaking order for rejecting the transaction value that there was no consent of the importer to the enhanced value.  These findings appear to be contrary to his earlier findings that the importers have accepted the loaded price.  4. The learned DR submits that the importer agreed to the enhancement of the price since there was consent for the same and n....

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....has been taken by the assessing authority, in all fairness, he ought to have gone into the reasons and the evidence relied upon for enhancement of the assessable value.  We are informed that there is no system of a departmental representative being present in the proceedings before the Commissioner (Appeals). In such a situation it would have been appropriate on the part of the Commissione....