9911796707
TMI Blog2020 (3) TMI 322X X X X Extracts X X X X X X X X Extracts X X X X ..... sed on NIDB data - HELD THAT:- The Tribunal in the case of M/S SANJIVANI NON FERROUS TRADING PVT. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE SERVICE TAX, NOIDA [ 2017 (3) TMI 359 - CESTAT ALLAHABAD ] has set aside such enhancement of the value of the imported scrap - In fact the present respondent M/s Century Metal was also one of the appellant in the said final order. It is further noted that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Defective PPGI/EG Sheets Strip Cutting (Stock lot in Mixed size in Bundles) and filed Bills of Entry at the declared value of USD 350 per metric ton. The said goods were examined by the assessing officers who ordered for first check examination and the consignment was found to be as per the declaration made by the importer. Thereafter opinion of Chartered Accountant was also sought who again exa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of Sanjivani Non-ferrous Trading Pvt. Ltd. vide its Final Order No.70132-70137/2017 dated 17 January, 2017 has set aside such enhancement of the value of the imported scrap. In fact the present respondent M/s Century Metal was also one of the appellant in the said final order. It is further noted that the said final order was upheld by Hon ble Supreme Court vide their order dated 10 Dece ..... X X X X Extracts X X X X X X X X Extracts X X X X
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