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![NIDB Data cant be considered as legal ground for enhancement in the absence of any Contemporaneous Value: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/03/site-image3-6-2.jpg "NIDB Data cant be considered as legal ground for enhancement in the absence of any Contemporaneous Value: CESTAT [Read Order]")
NIDB Data can't be considered as legal ground for enhancement in the absence of any Contemporaneous Value: CESTAT [Read Order]
The Central Excise and Service Tax Appellate Tribunal, Delhi held that the National Import Database (NIDB) cannot be considered as a legal ground for...
![Emails and Electronic Evidence can’t be relied upon to Prove Undervaluation: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/01/Emails-Electronic-Evidence-Valuation-CESTAT-Taxscan.jpg "Emails and Electronic Evidence can’t be relied upon to Prove Undervaluation: CESTAT [Read Order]")