TMI Blog2020 (3) TMI 322X X X X Extracts X X X X X X X X Extracts X X X X ..... ide such enhancement of the value of the imported scrap - In fact the present respondent M/s Century Metal was also one of the appellant in the said final order. It is further noted that the said final order was upheld by Hon ble Supreme Court in COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, NOIDA VERSUS M/S. SANJIVANI NON-FERROUS TRADING PVT. LTD. [ 2018 (12) TMI 738 - SUPREME COURT ]. App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ective PPGI/EG Sheets Strip Cutting (Stock lot in Mixed size in Bundles) and filed Bills of Entry at the declared value of USD 350 per metric ton. The said goods were examined by the assessing officers who ordered for first check examination and the consignment was found to be as per the declaration made by the importer. Thereafter opinion of Chartered Accountant was also sought who again exami ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l in the case of Sanjivani Non-ferrous Trading Pvt. Ltd. vide its Final Order No.70132-70137/2017 dated 17 January, 2017 has set aside such enhancement of the value of the imported scrap. In fact the present respondent M/s Century Metal was also one of the appellant in the said final order. It is further noted that the said final order was upheld by Hon ble Supreme Court vide their order dated 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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