2015 (1) TMI 324

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Appellant. Shri Hari Shankar, Advocate, for the Respondent. ORDER Heard both sides. The respondent filed an application for early hearing of the stay petition. The stay petition is listed for hearing today. Therefore, the miscellaneous application is dismissed as infructuous. Accordingly, the same is disposed of. 2. However, the Revenue filed application for staying the operation of Order....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Traders. The contention is that the enhance of value was made on the basis of Alert Circular No. 3/2012-CI, dated 18-1-2012. As per Alert Circular, it has been circulated that betel nut of Indonesia origin is imported at the rate between US $1400-1550 per MT. 3. The contention of the ld. Advocate appearing for the respondent is that 15 days time limit prescribed is not the minimum time limi....