TMI Blog2019 (7) TMI 461X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on the aspect of valuation, we do not find that this point was specifically recorded as having been raised. If at all such a submission was addressed before the Tribunal during oral arguments but has not been dealt with, the appellants must make that grievance before the Tribunal. The Tribunal would be at liberty to consider any such application as may be made on behalf of the appellants. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 19362/2019) Civil Appeal No(s). of 2019 (Diary No. 19369/2019) Civil Appeal No(s). of 2019 (Diary No. 19370/2019) Civil Appeal No(s). of 2019 (Diary No. 19509/2019) Civil Appeal No(s). of 2019 (Diary No. 19511/2019) Civil Appeal No(s). of 2019 (Diary No. 19512/2019) Civil Appeal No(s). of 2019 (Diary No. 19593/2019) Civil Appeal No(s). of 2019 (Diary No. 19605/2019) Civil Appeal No(s). of 2019 (Di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g of the value of clearances. Having assessed the factual foundation which has been laid in paragraphs 10 to 15 of the impugned judgment, we see no reason to take any exception to these findings of fact. Hence, we decline to entertain the appeals on that aspect. On the issue of valuation, Mr. P.S. Narasimha, learned Senior Counsel appearing on behalf of the appellants has urg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t find that this point was specifically recorded as having been raised. If at all such a submission was addressed before the Tribunal during oral arguments but has not been dealt with, the appellants must make that grievance before the Tribunal. We record the request of Mr. P.S. Narasimha, learned Senior Counsel that the appellant would move appropriate proceedings in that regard before the Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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