2021 (10) TMI 945

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....e, Ms. Shirin Khajuria, Ms. Sunita Rani Singh, Vikrant Yadav and Shyam Gopal, Advocates, for the Appellant. Shri V. Sridharan, Sr. Advocate, Rahul Gupta, AOR, Jaydeep Patel, Jasdeep Singh Dhillon, Aditya Bhattacharya, Akshay Sharma and Ms. Mounica Kasturi, Advocates, for the Respondent. ORDER We have heard Learned Counsel for the parties at length. 2. We have perused the relevant ....

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.... 4. We uphold the finding of fact and thus, the conclusion reached by the Commissioner as well as the Appellate Tribunal in that regard. 5. However, the only indulgence that needs to be shown in this appeal is in regard to the issue of valuation. For, the Tribunal has not adverted to the efficacy of Section 3 of the Customs Tariff Act, 1975 and Section 4A of the Central Excise Act,....