2017 (3) TMI 346

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....ngh, Superintendent (A.R), for Respondent 20-01-2017 Per: Anil G. Shakkarwar The present appeal is filed by the appellant M/s Amit Industries Unit of Amit Industries Pvt. Ltd. against Order-in-Appeal No.GZB-EXCUS-000-APP-265 to 266-2013-14 dated 28/03/2014 passed by Commissioner of Central Excise & Customs (Appeals), Ghaziabad. 2. The brief facts of the case are that the appellants Imp....

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.... that Original Authority also did not give reasons for not accepting the transaction value declared by them. The Id Commissioner (Appeals) decided the appeal through impugned No. GZB-EXCUS-000-APP-265 to 266-2013-14 dated 28/03/2014 & rejected the appeal. Aggrieved by the said impugned Order-in Appeal the appellant is before this Tribunal. 3. The appellant has contended that the Id. Commissione....

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....ged with Order-in-Appeal and that the Order-in-Appeal is also not tenable in law and now the Order-in-Original has merged with order-in-Appeal and that the Order-in-Appeal is also not tenable in law. 5. Heard the Id. D.R. who has supported the impugned Order-in-Appeal. 6. Having considered the rival contentions and on perusal of record, I find that the Original Authority has enhanced the val....