2014 (11) TMI 956

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....the Respondent : Ms. V. Pramila, Advocate JUDGEMENT Per P.K. Das; 1. Revenue filed these applications for stay of operation of the order passed by the Commissioner (Appeals). After hearing both sides at length, we consider that appeals may be decided at the stage of stay petition hearing. Accordingly, after disposing the stay application, we take up the appeals for hearing. 2. After hearing bo....

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....dication Order No.20908/2013 dt. 14.5.2013, the assessing officer accepted the transaction value. In the meantime, the Assessing Officer following the earlier order assessed 21 Bills of Entry and enhanced the value. The respondent challenged these assessment orders of 21 Bills of Entry before the Commissioner (Appeals), which is the subject matter of the present appeals. By the impugned order, Com....

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....s this de-Novo Order-in-Original is concerned, department has filed an appeal before the Appellate Authority on 28.8.2013. the departmental appeal is still pending before the Appellate Authority." 4. Ld. Advocate on behalf of the respondents submits that Revenue filed appeal against OIA No.20908/2013 dt. 14.5.2013. Commissioner (Appeals) by OIA No.370/2014 dt. 10.3.2014 again remanded the matter ....