2013 (12) TMI 1090

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..... ve evidence showing transaction value to be incorrect. Further Revenue’s stand that the importer failed to submit manufacturer’s invoice or manufacturer’s price list, by itself cannot be held to be a ground for enhancing the value unless the evidence to the contrary is shown - Decided against Revenue. - C/743-744/2007 - C/470-471/2011(PB) - Dated:- 20-10-2011 - Ms. Archana Wadhwa and Shri Rakes .....

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..... Commissioner (Appeals) held that there is no reason for rejection of transaction value or enhancement of value. Further by following Hon ble Supreme Court decision in the case of Eicher Tractors Limited - 2000 (122) E.L.T. 321, he observed that the transaction value cannot be rejected without clear and cogent evidence produced by the department with regard to quantity, quality, country of origin a .....

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