2015 (12) TMI 54

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..... , Advocate For the Respondent: Ms. Indira Sisupal, AC (AR) JUDGEMENT Per P.K. Das 1. The issue involved lies in a narrow compass and therefore, after disposing the stay application, we take up the appeal for hearing. 2. The appellants are engaged in the trading of goods imported from M/s.Carlisle Industrial Brake & Friction, USA and group companies in UK, China & Japan. The Special Valuation .....

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..... f Entry of the appellant and unrelated third party, agreements with the same supplier etc. On perusal of the impugned order, we find that the Commissioner (Appeals) observed that they have not given these documents. Appellants filed MISC application before this Tribunal enclosing the said documents. It is contended that these documents were placed before the adjudicating authority. 4. After consi .....

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