2015 (12) TMI 647

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ellant. Ms. Neha Meena, Advocate, for the Respondent. ORDER Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal along with the stay petition. 2. Inasmuch as the impugned order of Commissioner (Appeals) is non-executable order, we reject the stay petition filed by the Revenue. 3. Further as a short point is involved, we proceed to dec....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t the appellants have also produced another bill of entry wherein identical goods imported by other importers were assessed at the transaction value. As such by referring to the Hon'ble Supreme Court decision in the case of Eicher Tractors Ltd. v. CC, Mumbai reported in 2000 (122) E.L.T. 321 (S.C.) as also to the Tribunal's decision in the case of CC, New Delhi v. Marble Art reported in 2013 (289)....