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2003 (8) TMI 395

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..... 2003-NB(A) - 396/2003-NB(A) - Dated:- 18-8-2003 - Justice K.K. Usha, Shri K.D. Mankar, JJ. REPRESENTED BY : Shri K.K. Anand, Advocate, for the Appellant. Shri S.M. Tata, SDR, for the Respond .....

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..... ion 4(1)(a) of the Central Excise Act is available, there is no need to go to Section 4(1)(b) or take recourse to the valuation rules. This issue has been settled by a number of decisions of this Trib .....

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