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2009 (6) TMI 356 - CESTAT, AHMEDABADEnhancement of value - Commissioner (Appeals) has extended benefit to the appellants by taking note of the fact that they have entered into contract with the supplier of the goods and such contract was based on international prices of the commodity. There being no evidence of rejection of the transaction value, ratio of the law declared by Hon’ble Supreme Court in case of Eicher Tractors v. CCE, Pune would apply - In such circumstances, the charge of the department that the price was not competitive or that there was some abnormal discount given only to the appellant is not sustainable. - We do not find any justification to interfere in the above findings of Commissioner (Appeals), which is based upon the appreciation of the evidences as also the precedent decisions of Tribunal. - Appeal filed by the Revenue is, accordingly, rejected.
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