TMI Blog2015 (8) TMI 1114X X X X Extracts X X X X X X X X Extracts X X X X ..... illingly given up its right for full observance of the principles of natural Justice. Further, we find that three dates were fixed by the Commissioner (Appeals) for personal hearing but the appellant did not appear for personal hearing before Commissioner (Appeals). Even so, we find that the impugned Order-in-Appeal has discussed the basis of enhancement of value in accordance with the Customs Val ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant : None For The Respondent : Shri Amresh Jain, DR Per Mr. R.K. Singh: Appeals have been filed against Orders-in-Appeal No.36-41/Cus/Appl/DLH-IV/2010, dated 24.09.2010 which upheld the Orders-in-Original as regards the enhancement of the CIF value of imported goods and modified the same as regards the imposition of penalty which was enhanced. 2. When the case was called, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty against which the appellant filed the appeals before Commissioner (Appeals). Revenue also filed appeals on the ground that the redemption fine/penalty was inadequate and sought enhancement thereof. Considering the appeals of both sides, the Commissioner (Appeals) passed the impugned order. 4. The appellant assessee is its appeal before CESTAT contended that the value was correctly decla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ciples of natural Justice. Further, we find that three dates were fixed by the Commissioner (Appeals) for personal hearing but the appellant did not appear for personal hearing before Commissioner (Appeals). Even so, we find that the impugned Order-in-Appeal has discussed the basis of enhancement of value in accordance with the Customs Valuation (Determination of Price of Imported Goods) Rules, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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