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    <title>2015 (9) TMI 1075 - PUNJAB &amp; HARYANA HIGH COURT</title>
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    <description>The High Court upheld the Tribunal&#039;s decision to stay the operation of the order passed by the Commissioner of Central Excise, which directed reassessment of bill of entries at the declared value. The Court found the Commissioner&#039;s order lacked justification for accepting the declared value, supporting the Tribunal&#039;s decision. The appeal was dismissed, emphasizing the Tribunal&#039;s duty to promptly decide the appeal without expressing any opinion on the case&#039;s merits.</description>
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      <description>The High Court upheld the Tribunal&#039;s decision to stay the operation of the order passed by the Commissioner of Central Excise, which directed reassessment of bill of entries at the declared value. The Court found the Commissioner&#039;s order lacked justification for accepting the declared value, supporting the Tribunal&#039;s decision. The appeal was dismissed, emphasizing the Tribunal&#039;s duty to promptly decide the appeal without expressing any opinion on the case&#039;s merits.</description>
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