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2009 (3) TMI 101 - CESTAT, NEW DELHIWhen the transaction value is to be disregarded, the reasons for disregarding the transaction value have to be clearly spelt out. After giving reasons for rejecting the transaction value, the value has to be determined under the Valuation Rules by going sequentially through the Rule 4 to Rule 8. The original authority has not disclosed the reasons for disregarding the transaction value except saying that there were imports at a higher contemporaneous price - Further no allegation that the declared price by the respondent is a manipulated one - enhancement of value not justified
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