2004 (8) TMI 443

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..... r : S.L. Peeran, Member (J) (Oral)]. - The Revenue is seeking stay of the operation of the Order-in-Appeal No. 198/2003, dated 26-12-2003. The respondents did not appear when notice was issued through registry. Therefore, the Commissioner was directed to serve a copy of the notice and place the acknowledgement. The Learned SDR files a letter from the Commissioner reporting service of notice of h .....

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..... he value was enhanced based on the evidence of contemporaneous imports and the order of the Commissioner (Appeals) setting aside the enhancement is not in keeping with the evidence produced by the investigating agencies. 2. On a careful consideration we find that Commissioner has made out a very strong case in favour of the Revenue for grant of stay of the operation of the order for the reas .....

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