2015 (11) TMI 440

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....asad, Adv., Ms. Aruna Gupta, Adv. & Mr. B. Krishna Prasad,Adv. For the Respondent :  Mr. Sridharan, Sr. Adv., Mr. M. P. Devanath,Adv., Ms. L. Charanaya, Adv., Mr. S. Vasudevan, Adv., Ms. Nupur Maheshwari, Adv., Mr. Hemant Bajaj, Adv., Mr. Anandh K., Adv. & Mr. Aditya Bhattacharya, Adv. ORDER The respondents herein had imported certain components of television from different countries....

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....stoms, Excise and Service Tax Appellate Tribunal (CESTAT). The two member Bench which heard the matter initially differed with each other. The matter was, therefore, referred to the third member. The third member has decided the issue by holding that the goods were in fact components and they were not undervalued. After going through the order, we find that there is a detailed and elaborate ....