2019 (7) TMI 2066

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....oms<br>Hon'ble Mrs. Archana Wadhwa, Member (Judicial) And Hon'ble Mr. Anil G. Shakkarwar, Member (Technical) For the Appellant : Ms. Anjali Gupta, Advocate. For the Respondent : Shri Pawan Kumar Singh, Authorized Representative. ORDER MRS. ARCHANA WADHWA, MEMBER (JUDICIAL) After hearing both the sides duly represented by learned advocate Ms. Anjali Gupta appearing on behalf of the a....

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....oods, Revenue is under an obligation to first reject the transaction value by production of evidences to the contrary. The said issue was considered by the Tribunal in the case of Sanjivani Non-Ferrous Trading Pvt. Ltd. V/s Commissioner vide Final Order No.&nbsp;70132-70137/2017 dated 17.01.2017 which stands upheld by the Hon'ble Supreme Court when the appeal filed by the Commissioner was rejected....