2006 (5) TMI 15

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..... on 4 (i.e. Transaction value) and not u/s 4A (i.e. MRP based value)
[Order] - Upon hearing the stay application, we find that the appeal itself is required to be disposed of. Accordingly, after dispensing with the requirement of pre-deposit, we take up the appeal. 2. The issue relates to the valuation of contactors overload relays, electrical timers and accessories thereof and motor starters m .....

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..... d both sides. We have also perused our earlier orders. The issue remains covered in favour of the appellant by our earlier orders. Accordingly, the impugned order which has taken a contrary view is set aside and the appeal is allowed with consequential relief, if any, to the appellant. 5. Before parting with the case, we are compelled to observe that the conduct of the Commissioner is wholly impr .....

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