P.K Das:— Both the appeals involve common issue and, therefore, they are being taken up together for disposal.
2. The appellants imported fabric material said to be stock lot of Non woven fabric. The Commissioner (Appeals) observed that the appellants disputed the enhancement of the valuation. I has been observed that the appellants did not attach copy of back side of Bill of Entry along with appeal filed before the Commissioner (Appeals).
3. After hearing both sides and on perusal of the record we find that the appellants challenged the payment of duty in respect of Bills of Entry and the back side of Bills of Entry was not attached with the appeals before the Commissioner (Appeals). We have noted that the Commissioner (Appeals) also not examined the case file before decision. In view of that, it is required to be examined by the Commissioner (Appeals) before decision. The matters are remanded back to the Commissioner (Appeals) to decide afresh and the appellants are directed to submit complete Bills of Entry. The Commissioner (Appeals) will examine the case file before the decision. Appeals are allowed by way of remand.