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TMI Blog2018 (7) TMI 1226X X X X Extracts X X X X X X X X Extracts X X X X ..... i Rajeev Ranjan (Joint Commr.) AR for Appellant(s) Shri Abhishek Jaju for Respondent(s) ORDER Per: Anil Choudhary The present appeals filed by Revenue are directed against Order-in-Appeal No. NOI-CUSTM-000-APP-786 to 790-17-18 dated 18.08.2017 passed by Commissioner Appeals), Central Goods & Service Tax, Noida. 2. Brief facts of the case are that the respondent imported 10664 pieces of Min ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies filed on 15.12.2016 and 25.10.2016 was passed through Order-in-Original dated 23.12.2016. Aggrieved by the said order respondent preferred appeal before Commissioner (Appeals). Commissioner (Appeals) disposed the said appeals through impugned Order-in-Appeal dated 28.02.2017. The learned Commissioner (Appeals) has stated that the respondent submitted that the Assessing Authority without giving ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here was no evidence in the present case to establish that there was undervaluation. He, therefore, rejected the enhanced value. Aggrieved by the said order Revenue is before this Tribunal. 3. Heard the learned AR who has reiterated the grounds of appeal stating that the Assessing Officer has correctly rejected the value declared in the Bill of entries for the goods having description Mini Booste ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned Order-in-Appeal is sustainable. He has further submitted that the Revenue's contention that enhancement of assessable value by the Assessing Officer was correct has not been supported by any evidence by Revenue. 5. Having considered the rival contentions and on perusal of record we do not find any merit in the grounds of appeal filed by Revenue. We find that the impugned Order-in-Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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