2000 (3) TMI 144

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..... der-in-Appeal No. 657-658-CE/MRT/99 dated 30-7-1999 passed by the Commissioner (Appeals) Customs Central Excise, Ghaziabad, by which he confirmed Order-in-Original No. 10/Dy. Commissioner/97 dated 30-12-1997 and 38/98, dated 26-2-1998. The issue raised in the case is squarely covered by Final Order No. 154/99-A dated 15-2-1999 passed by this Tribunal in Appeal No. E/742/95-A. Earlier decision of .....

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..... and the amount paid to the manufacturer by the dealer i.e. dealer's margin also contain provision for rendering PDI (pre delivery inspection) and three after sale services. These services being on behalf of the manufacturers, their value will be includible in the assessable value…………" 2. We are at a loss to understand how the Commissioner (Appeals) got the authority to disagree with the law sta .....

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