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2016 (8) TMI 179 - CESTAT CHENNAI

2016 (8) TMI 179 - CESTAT CHENNAI - TMI - Valuation - loading of 45% to the invoice value - related parties - Held that:- Commissioner (Appeals) did not examine that whether loading of 45% on the invoice value is Justified, abruptly concluded that further loading is desirable. - When the order of learned Commissioner (Appeals) is of the above nature, and that demonstrates that there is violation of natural justice and appellant was not put to notice, such an order shall not stand to meet the jud .....

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cating authority, while appellant was aggrieved by the original order itself which has directed loading of 45% to the invoice value. The appellate authority without assigning any reason and without any notice issued to appellant not only discarded prayer of the appellant, against enhancement by adjudication order, he caused serious prejudice to the appellant for which it has approached the Tribunal in this appeal. 2. Further grievance of the appellant is that had the Commissioner (Appeals) grant .....

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d AR says that nothing is apparent from record as to not hearing the appellant. Appellant was heard and appropriate loading was done. Therefore, the order of learned Commissioner (Appeals) may not be interfered. 4. Heard both sides and perused the records. 5. Learned Commissioner (Appeals) recording that the appellant-importer had imported the goods from its principal abroad and certain discount allowed to it on such import, without examining whether loading of 45% on the invoice value is Justif .....

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