2019 (11) TMI 1437

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....>Customs<br>[In Customs Stay Application No.70382 of 2019 (On behalf of revenue) In Customs Appeal No.70629 of 2019-CU[DB] Hon'ble Smt. Archana Wadhwa, Member (Judicial)Hon'ble Mr. Anil G. Shakkarwar, Member (Technical) For the Appellant : Shri Sandeep Kumar Singh, Authorised Representative For the Respondent : Shri Suneel Kumar Gupta, Advocate ORDER PER: ARCHANA WADHWA The present miscellan....

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....jected by the Revenue, the enhancement of the value, in the absence of any other evidences was not justified. 3. We may also make a reference to the latest decision of the Hon'ble Supreme Court in the case of Commissioner of Central Excise and Service Tax, Noida Vs. Sanjivani Non Ferrous Trading Pvt. Ltd. final order dated 10 December, 2018 vide which the Tribunal decision in the case of Sanjiiva....