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2019 (5) TMI 1872

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..... AT:- The issue is no more res integra and stands settled by various decisions of the Tribunal. In the case of CC, DELHI VERSUS M/S MARUTI FABRIC IMPEX, M/S HANUMAN PRASAD SONS, M/S UNIEXEL POLYCHEM PVT. LTD., M/S AVS GLOBAL AND M/S GIRIK INTERNATIONAL PVT. LTD. [ 2016 (5) TMI 668 - CESTAT NEW DELHI] where it was observed that acceptance of enhanced value by the assessee does not curtail his rig .....

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..... t open to them to challenge the enhancement by way of filing the appeals. 3. We find that the issue is no more res integra and stands settled by various decisions of the Tribunal. In the case of Commissioner of Customs, Delhi vs. Maruti Fabric Impex -2016 (343) ELT 963 (Tri. Del.) it was observed that acceptance of enhanced value by the assessee does not curtail his right to file an appeal agai .....

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