2024 (3) TMI 127

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..... fit under Notifications dated 07.05.1997 and 02.06.1998 - it was held by CESTAT that Apart from the fact that the earlier order of the Commissioner on the valuation aspect was accepted by the Revenue and no appeal was filed there-against, we also take into consideration the fact that the period involved in the present show cause notice stands already adjudicated by the Commissioner in the earlier .....

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..... Gupta, Adv. Ms. Akansha Saini, Adv. Mrs. Bina Gupta, AOR ORDER 1. Heard Ms. Nisha Bagchi, learned senior counsel for the appellant. 2. We are not inclined to interfere with the order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) as the decision applying the benefit under Notifications dated 07.05.1997 and 02.06.1998 are confined the facts and circumstances of the case. 3. Whil .....

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