2002 (4) TMI 676

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., DR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  After hearing the stay application, it transpires that the appeal could be disposed off on the short point of valuation of goods under Central Excise. With the consent of both sides and after waiver of pre-deposit, the appeal is taken up for disposal by this order. 2. The issue in this appeal revolves round the valuat....