2013 (7) TMI 975

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..... Respondent: Shri Rachit, Advocate, Shri Prem Ranjan, Advocate ORDER Per: Archana Wadhwa Being aggrieved with the order passed by the Commissioner (Appeals), the Revenue has filed the present appeals. As the issue involved in these two appeals is similar, they are being disposed of by a common order. 2. After hearing both sides, we find that the issue involved in this case is undervaluation of .....

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..... ribunal.  Once such reference can be made to the Tribunals decision in the case of CC, New Delhi vs. Nath International-2013 (289) ELT 305 (Tri.-Del.). In fact, we find that the dispute in respect of one of the same respondent i.e. Artex Textiles Pvt.Ltd. travelled upto the Tribunal, when identical order of the Commissioner (Appeals) was challenged by the Revenue. The Tribunal, vide its orde .....

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