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TMI Blog2019 (9) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... y evidence indicating the same to be incorrect. The officers merely rejected the same and enhanced the value on the basis of NIDB data. Hon ble Supreme Court in their recent decision in the case of COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, NOIDA VERSUS M/S. SANJIVANI NON-FERROUS TRADING PVT. LTD. [ 2018 (12) TMI 738 - SUPREME COURT] have upheld the Tribunal decision laying down that with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceed to decide the appeals. Accordingly we have heard the learned A.R. for the Revenue. 2. All the appeals relate to valuation of the aluminium scrap imported by the appellant during the relevant period. The value of the same was enhanced by the assessing officer based upon the NIDB data. On appeal Commissioner(Appeals) observed that such rejection of transaction value and enhancem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2019 (365) E.L.T. 3 (S.C.) have upheld the Tribunal decision laying down that without rejecting the transaction value, NIDB data cannot be resorted for the purpose of enhancement of value. As such we find no merits in the present impugned order passed by Commissioner(Appeals). Accordingly the same is set aside and all the appeals are allowed with consequential relief. (Dictated and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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