2018 (6) TMI 715

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..... decisions - reliance placed in the case of M/S. SARDA ENERGY AND MINERALS LTD. VERSUS CCE, RAIPUR [2017 (9) TMI 1142 - CESTAT NEW DELHI] - appeal allowed - decided in favor of appellant. - Appeal No. C/40938 & 40939/2014 - 40521-40522/2018 - Dated:- 1-3-2018 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri S. Murugappan, Advocate for the Ap .....

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..... appan submits that the enhancement of declared value on the basis of NIDB data has been held as improper in number of decisions of the Tribunal. He places reliance on the following decisions:- (a) Sarda Energy And Minerals Ltd. Vs. Commissioner of Central Excise, Raipur - 2018 (359) ELT 262 (b) Commissioner of Customs Vs. Century Metal Recycling Pvt. Ltd. - 2013 (295) ELT 726 (c) C .....

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