2016 (3) TMI 935

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....ra, Advocate For the Respondent : Shri Sanjay Jain, D.R. ORDER PER R.K. SINGH: Appeals are filed against order-in-appeal dated 29.3.2011 which upheld the order-in-original dated 3.8.2010 in terms of which value of recorded media containing foreign feature films declared by the appellant was rejected and the amount of licence fee paid for importing the said goods was ordered to be included in t....

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....he appellant has contended that in the case of M/s Star Entertainment, the issue has been finally decided against the assessee by Larger Bench of CESTAT vide order reported at 2014(5) TMI 713-CESTAT-Mumbai (LB) but it was held that in the given circumstances the extended period was not invocable. 4. Ld. DR while agreeing that the issue is covered by the judgement of CESTAT in the case of Star Ent....