2011 (7) TMI 189

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....dran   This stay petition is filed by the assessee for staying the operation of the impugned order-in-appeal.   2. After haring both sides for some time, we find that the appeal itself could be disposed at this juncture as the issue lies in a narrow compass. In view of this, stay petition filed by the appellant is dismissed and the appeal itself is taken up for disposal.   3. The....

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....filed further data as was sought by the Ld. Commissioner (Appeals). It is his submission that based upon this very data, submitted by appellant, Commissioner (Appeals) has come to the conclusion that the value needs to be loaded by 70%. It is his first grievance that the order of loading the value is 70%, based upon their data, they should have been asked to explain the difference in value.  ....