2007 (6) TMI 339

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..... [Order per : P.G. Chacko, Member (J)]. This application filed by the department (appellant) is for stay of operation of the impugned order, wherein learned Commissioner (Appeals) set aside the enhancement of value of the subject goods ordered by the lower authority. After examining the records, we note that the impugned order was passed by learned Commissioner (Appeals) in a second round of .....

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..... . 2. In the impugned order [the second order of the Commissioner (Appeals)], the appellate authority disapproved comparison of Mercury of 82.1% purity (subject goods) with Mercury of 100% purity and accordingly, set aside the enhancement of value ordered by the lower authority under Rule 7A ibid. In the present appeal, the Revenue states that the original authority had made necessary adjustments .....

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