2013 (10) TMI 574

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..... g stay of the Order-in-Appeal No.KOL/CUS/CKP/106 & 107/2017 dated 4.06.2012. 2. At the outset, the Ld. A.R. for the Revenue has submitted that the Ld. Commr. (Appeal) has passed the common order in respect of two assesses viz. Manasi Enterprises and M/s. Shreeniwas Trading Company. The Ld. A.R. submitted that the present appeal relates to M/s. Manasi Enterprises and accordingly his submission is .....

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..... ms Act, 1962. He has fairly conceded that no notice was issued to the Appellant before finalizing the provisional assessment effecting enhancement of value and consequent demand. 3. Ld. Advocate for the Respondent has submitted that they were not put to any notice and the assessable value has been revised unilaterally by the adjudicating authority on the DGOV data. His grievance is that the data .....

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..... bearing Nos. 555231 dated 30.07.10; 558047 dated 15.08.10; 559979 dated 24.08.10 and 566819 dated 25.09.10. in relation to import of SRB. The imported goods were cleared on execution of Bonds with undertaking. Later, respondent was directed to pay differential duty of Rs.8,72,614/- enhancing the declared value on the basis of the guidelines issued by DGOV through the said letter dated 21/03/2012. .....

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..... remand the matter to the adjudicating authority for deciding the issue afresh. Both sides have agreed that the adjudicating authority should issue a proper notice to the respondent before finalizing the assessment and enhancing the value. The Ld. Advocate for the respondent submitted that that they have already deposited Rupees Six Lakhs being insisted by the Department in addition to the amount .....

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..... e given to the respondent before finalization of the case. Both sides are at liberty to produce evidences in their favour. It is made clear that we have not expressed any opinion on the merit of the case. All issues are open. Revenue's appeal is allowed by way of remand and the S.P. disposed off in above terms. (Dictated and pronounced in the open court)
Case laws, Decisions, Judgements, Orde .....

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