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TMI Blog2018 (8) TMI 1929X X X X Extracts X X X X X X X X Extracts X X X X ..... dani, Advocate, for the Respondent. ORDER Revenue is in appeal against the impugned order dated 30-9-2009 passed by the Commissioner of Customs (Appeals), Raigad. 2. Brief facts of the case are that the respondent had filed various Bills of Entry for clearance of imported consignments of "Aluminium Scrap" of different grades under DEEC Scheme, claiming duty exemption provided under Noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... observations, the assessment made on the Bills of Entry were set aside. 3. Revenue has contended that since no speaking order was passed, the matter should have been remanded by the Learned Commissioner (Appeals) to the assessing officer. Thus, setting aside the assessment is not proper and justified. It has further been stated in the grounds of appeal that the impugned order is not sustai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 5-3-2012, S/1186/12/CSTB/C-I and A/85470-85471/2018, dated 8-3-2018 [2018 (362) E.L.T. 133 (Tribunal)], has dismissed the appeal filed by Revenue on the ground that no speaking orders were passed in enhancing the declared value. 6. Heard both sides and perused the records. 7. It is an admitted fact on record that the assessing authority had enhanced the declared value, without con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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