TMI Blog2018 (2) TMI 1729X X X X Extracts X X X X X X X X Extracts X X X X ..... e limit prescribed for filing appeals, they filed appeals before the Ld. Commissioner (Appeals) challenging the said assessment order based on the LME price - the matter may be remanded to the Adjudicating authority to decide the issue on merit - appeal allowed by way of remand. - Appeal No.: C/10055-10073/2015 - Order No. A/10509-10527/2018 - Dated:- 16-2-2018 - Dr. D. M. Misra And Mr. Raju, J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l. 5. The Ld. Advocate for the appellant submits that they have imported copper scrap against 19 bills of entry during the period 20.05.2014 to 17.06.2014 declaring the transaction value of the said scrap on the respective bills of entry. It is his contention that the value was enhanced on prevailing LME price and the appellants had paid the duty to expedite the clearance so as to avoid demurr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontention that therefore the matter may be remanded to adjudicating authority to allow them to present their case on merit. 6. Per contra, Ld. AR for the Revenue, on the other hand has submitted that in the letter addressed to the department, they have accepted the enhanced value assessed on the basis of LME Price. Therefore, the assessment should be considered as final and the Ld. Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he enhanced value, therefore, the adjudicating authority did not go into detail and passed a speaking order. We are of the view that in the interest of justice, the matter may be remanded to the Adjudicating authority to decide the issue on merit afresh after affording an opportunity to the appellants. Appeals are allowed by way of remand to the adjudicating authority. (Dictated and pronounced ..... X X X X Extracts X X X X X X X X Extracts X X X X
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