2004 (3) TMI 526

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....llant. Shri Anil Balani, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  After allowing the Miscellaneous Applications filed for early hearing of these appeals by importers/respondents for early hearing of the Revenue's appeals on the ground that the issue in dispute stands covered by earlier order of the Tribunal, we proceed to hear and decide the appe....

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....thority followed the ratio of the Tribunal's order cited supra, accepted the transaction value of US $ 0.45 per kg., and set aside the loading of the value. Hence these appeals before the Tribunal. 3. We have heard Shri K.L. Bablani, learned JCDR and Shri Anil Balani, the learned Advocate. 4. The Revenue contends that the importers are bound by the enhancement as they never contest....