TMI Blog2020 (3) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... d on the basis of policy circular taking the floor price is not sustainable. It is also observed that the Adjudicating Authority deviated from the basic objection and relied upon contemporaneous import wherein the import was made at the rate of USD 275. Even the price of USD275 per MT CIF is also keeping in view the policy circular. Secondly, the appellant were not provided the contemporaneous bills of entry. Therefore, if any new material was to be relied upon the appellant were to put to notice, which the Adjudicating Authority failed to do so. Therefore, in violation of principle of natural justice, the enhancement of value on the basis of contemporaneous import cannot be allowed - the enhancement of the value set aside. Violation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C/92/2011 149833 dated 16.03.2010 101.400MTS ₹ 13,03,704/- USD 241.22 CIF ₹ 1,00,000/- ₹ 20,000/- C/93/2011 149835 dated 16.03.2010 97.900 MTS ₹ 11,54,605/- USD 250.31 CIF ₹ 1,00,000/- ₹ 20,000/- The appellant at the time of clearance waived the Show Cause Notice and personal hearing. The Adjudicating Authority passed the Adjudication order where the value of the goods was increased from declared price as mentioned above to USD 275 per MT CIF as per policy circular no. 13 (RE-08)/2004-09 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Revenue reiterates the findings of the impugned order. He has relied on the following judgments: 1. Siemens Gamsha Renewable Power P Ltd. vs CCE 2019 (365) ELT 631 (tri- Ahmd) 2. HRB Boarding Lodging P Ltd. Vs Union of India 2015 (322) ELT 452 (Mad) 3. Nhava Sheva Vs Magus Estate Hotel P Ltd. 2008 (222) ELT 245 (Tri- Mum.) 4. We have heard learned Authorised Representative and perused the records. We find that the basic objection of the Revenue is that the floor price of USD 275 per MT CIF of the goods-Rough Marble was fixed under policy circular no. 13 (RE- 08)/2004-09 dated 30/06/2008. On that basis, the value was enhanced. In the identical issue, this Tribunal in the case of Siemens Gamsha Renewable Power P Ltd. vs CCE ..... X X X X Extracts X X X X X X X X Extracts X X X X
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