2019 (9) TMI 128

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....D SHRI ANIL G. SHAKKARWAR, HON'BLE MEMBER(TECHNICAL) Request for Adjournment for the Appellant (s) Shri Rajeev Ranjan (Addl. Commr.) (A.R.) for the Revenue ORDER MRS. ARCHANA WADHWA : After rejecting the request for adjournment as the issue involved in the present appeals is duly covered by the latest decision of the Hon'ble Supreme Court, we proceed to decide the appeals. According....

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....t stand rejected by the lower authorities on the basis of any evidence indicating the same to be incorrect. The officers merely rejected the same and enhanced the value on the basis of NIDB data. The Hon'ble Supreme Court in their recent decision in the case of C.C.E. & S.T., Noida v. Sanjivani Non-Ferrous Trading Pvt.Ltd. reported at 2019 (365) E.L.T. 3 (S.C.) have upheld the Tribunal decision la....