2013 (12) TMI 1090

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..... the Respondent. ORDER Both the appeals are being disposed of by a common order as the issue is more or less identical. 2. Being aggrieved with the order passed by the Commissioner (Appeals), the Revenue has filed the present appeals. We have heard Shri S.R. Meena, learned SDR, appearing for the Revenue and nobody appeared for respondents M/s. Gayatri Exports. Shri V.R. Sethi, learned Advocate .....

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..... ed the appeal. Hence the present appeals filed by the Revenue. 4. On going through the grounds of appeal filed by the Revenue, we find that there is no reference to contemporaneous higher prices of identical goods. Reference is placed only on NIDB data which cannot be made basis for enhancing the value in the absence of positive evidence showing transaction value to be incorrect. Further Revenue' .....

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