2004 (173) E.LT. 518 (Tri. –Chennai)
IN THE CESTAT , SOUTH ZONAL BENCH,CHENNAI
S/Shri P.G. Chacko, Member (J) and jeet Ram Kait, Member (T)
ASHOK LEYLAND LTD.
Versus
COMMISSIONER OF CENTRAL EXCISE CHENNAI
Final Order Nos.659-709/dated 13-8-2004 in Appeal Nos .C/411-S451, 170,177/2002&252-253/99/MAS
Valuation (Customs)–Price reduction after clearance cannot be relied to reject transaction value –section 14 of Customs Act 1962. (para5)