TMI Blog1988 (1) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... ly stated facts of the case are that the appellants imported rechargeable Lead Acid batteries declaring the value of US $ 1 per piece. The department issued the show cause notice as to why the declared value should not be enhanced to US $ 2.40 per piece. The sole evidence relied upon by the department for enhancement of value to the aforesaid extent was the quotation dated 29-7-1997 from M/s. Sun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal judgment in the case of Laxmi Colour Ltd v. Collector reported in 1992 (62) E.L.T. 613 (Tribunal) wherein the telex quotation relied upon by the department was discarded by the tribunal. He further submits that the judgment of the tribunal in the case of Laxmi Colour Lab has been affirmed by the Apex Court inasmuch the Revenue appeal there-again it has not been admitted by the Apex Court. Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as advanced by both the sides. The ld. Advocate has rightly pointed out that the quotation on which the department has relied upon is not addressed to any one. It is not signed by any one and apart from that there is no evidence that this quotation has been acted upon in case of any import in India. 7. On the other hand, from reliance placed by the ld. SDR for the Revenue on 1995 (79) E.L.T. 322 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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