2018 (2) TMI 1685

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....sion, for Appellant Shri Mohammad 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 ....

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....t submitted that the market enquiry was conducted 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 withou....

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....d that the value was not inflated. Appellant further 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 ....