2015 (8) TMI 95

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.... Adv. For the Respondent : None ORDER The Custom, Excise & Service Tax Appellate Tribunal (for short, the "Tribunal"), while allowing the appeal of the respondent herein, inter alia, recorded the following findings:- "The market enquiry report is also not available in the records for our perusal. Simply on the basis of the appellant's acceptance of the enhanced value when his statement ....