TMI Blog2008 (7) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... erms of identical goods of same nature, quantity & quality – finding recorded by the Tribunal is a pure finding of fact which cannot be interfered with by this Court – Appeal of revenue is dismissed - 2420 of 2002 - - - Dated:- 16-7-2008 - Ashok Bhan and V.S. Sirpurkar, JJ. Ms. Shweta Garg, S/Shri Rakesh Garg and B. Krishna Prasad, Advocates, for the Appellant. Shri D. Rama Krishna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is 28% with percentage of PVC composition is 72% and thickness of the sample is 0.37 mm. Revenue has not brought on record the equivalent feature of the goods declared by Rahul Enterprises. The ld. Commissioner had noted that Rahul Enterprises goods thickness was 0.4 mm and also goods are not identical and similarity of these two consignments cannot be questioned. We are not agreeable with this fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act. Further, the transaction value cannot be rejected unless there is strong evidence initially produced by the Revenue. The burden to prove undervaluation is on the Revenue as is well settled. In this case, the same has not been discharged by producing the evidence of contemporaneous in nature. Mere producing of the Bill of Entry of Rahul Enterprises which had different description of goods, and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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