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2002 (1) TMI 1186

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....nt. [Order per : G.A. Brahma Deva, Member (J) (Oral)]. - This appeal arises out of and is directed against the Order-in-Appeal No. 58/96, dated 29-10-96, passed by the Commissioner of Customs and Central Excise (Appeals), Bangalore. 2. Heard both sides. 3. Shri Lakshminarayanan, ld. Adv., appearing for the appellant submitted that the issue relates to valuation. He submitted that ap....