TaxTMI 
TaxTMI 
2018 (2) TMI 1685
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....Altaf, Assistant Commissioner (AR), for Respondent ORDER Per: Anil G. Shakkarwar The present appeal is directed against Order-in-Appeal No.NOI-CUSTOM-000-APP-0145-15-16 dated 04/11/2015 passed by Commissioner of Central Excise & Customs (Appeals), Noida. 2. The brief facts of the case are that the appellants presented 3 shipping bills on 18.09.2013 and one shipping bill on 19.09.2013 at ICD Da....
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....cted without their presence and therefore, not reliable and they requested for cross examination of authorized representatives of the business concerns with whom said enquiries were made. They submitted that they would submit their final reply after the cross examination sought for. The issue was decided through Order-in-Original dated 31.12.2014 without allowing the cross examination by original ....
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....rther stated that at page No.129-137 of appeal paper book copies of the documents establishing all remittances having been duly received are available. Appellants also stated in the said written submission that the appellant was a star export house and was in the business of export for the last more than 10 years. 4. Heard the learned A.R. who has submitted that the case is related to over valuat....