2005 (2) TMI 571

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....kataramani, Consultant, for the Respondent. [Order per : C. Satapathy, Member (T) (Oral)]. - Heard both sides. This is a Revenue appeal against the impugned order in Appeal No. M. Cus. 1007/94, dated 29-8-1994 passed by the Collector of Customs & Central Excise (Appeals), Madras allowing "Industrial rebate" for valuation purposes. It has been contended on behalf of the Revenue that the invoi....

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.... the manufacturer and has merely passed on the same to the customers. 2. After considering the arguments from both the sides, and perusal of the case records, we find that the invoice itself indicated a lower price and even clarification from the suppliers dated 18-3-1993 has been received before the date of import and the issue of invoice dated 5-4-1993. As such, this is not a case of any....