2020 (3) TMI 322

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..... IL G. SHAKKARWAR, MEMBER (TECHNICAL) Shri Anupam Kumar Tiwari, Authorized Representative for Appellant Ms. Reena Rawat, Advocate for Respondent ORDER ARCHANA WADHWA After rejecting the request for staying the operation of the impugned order of Commissioner (Appeals), we proceed to decide the appeal itself inasmuch as a short issue covered by the precedent decision of the Tribunal is involved. .....

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..... lenged by the assessee before Commissioner (Appeals) who set aside the same by observing that NIDB data cannot be considered to be a legal ground for enhancement and in the absence of any contemporaneous value of the goods, the consignment was not proper and legal. The said order of Commissioner (Appeals) is impugned by the Revenue. 4. The issue relates to valuation of imported aluminum scrap, wh .....

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