2016 (1) TMI 723

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..... over-riding commission - Tribunal in [2014 (9) TMI 948 - CESTAT MUMBAI] has observed that, merely because a lower price is charged, it cannot be held that the transaction value can be rejected unles .....

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..... t and order passed by the Customs Excise Service Tax Appellate Tribunal, West Zonal Bench, Mumbai in Order No. A/1560/14/CSTB/C-I in Appeal No. C/1278/12-Mum, dated 25-9-2014. 3. We have heard Sh .....

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