TMI Blog2017 (10) TMI 574X X X X Extracts X X X X X X X X Extracts X X X X ..... raised in show-cause notice or in the appeal filed by department and, therefore, cannot be a ground for remand of the matter - the impugned order directing remand is unsustainable - appeal allowed - decided in favor of appellant. - C/42680/2014 - 41817/2017 - Dated:- 16-8-2017 - Smt. Sulekha Beevi C.S, Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) For the Appellant - Shri Hari Radhakrishnan, Adv. For the Respondent - Shri B. Balamurugan, AC (AR) ORDER Per: Bench The appellants imported hydraulic components like valves, pumps, filters, manifolds, cylinders and electrical parts like connectors, glands, electric motors etc., for manufacture of hydraulic systems for the wind industries from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the appeal filed by them before the Commissioner (Appeals). On such score also this finding is perverse and erroneous. The ground taken up by department before the Commissioner (Appeals) was that the purchase order also has to be looked into. There is no mention of this ground in the impugned order. He explained that the adjudicating authority accepted the transaction value since the appellant was able to demonstrate that the value of identical goods imported by M/s. Gamesa [unrelated buyer] from the same supplier was closely proximate to the price at which the appellant imported the said goods. The original authority has tabulated this data in his order, dated 20.12.2012. From the tabulation, it is apparent that the price difference rang ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eals) has rightly remanded to revisit the order. 4. Heard both sides and perused the records. 5. On perusal of the impugned order, the grounds on which the department has filed appeal before the Commissioner (Appeals) is as under:- (i) That as per agreement supplies are made in terms of purchase order and terms conditions stated therein. That original authority has not examined the purchase order; (ii) That agreement states that price for every items shall be settled based on the quotation and detailed cost break-up provided by Foreign Company and mutually agreed. That original authority did not discuss the details for accepting the transaction value; and (iii) That the comparison chart does not show whether the pric ..... X X X X Extracts X X X X X X X X Extracts X X X X
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