2013 (5) TMI 96

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the order passed by Commissioner (Appeals), Revenue has filed the present appeal. We have heard Shri Govind Dixit, ld. DR appearing for the Revenue. Nobody appeared for respondents. 2. The dispute in the present appeal related to valuation of 270 sets of imported yellow sea, new radial truck tyres. Commissioner (Appeals) has granted benefit to the respondents on the ground that enhancement of val....