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2016 (3) TMI 523 - CESTAT CHENNAIValue for the excisable goods partly cleared to the sister unit/partnership firm - whether to be determined as per Rule 8 or as per transaction value under Section 4(1) (a) of CER? - Held that:- Provisions of Rule 8 will not apply where the goods were partly cleared to independent buyer and also held that rule 4 is to be preferred over rule 8. This Tribunal in the case of Gangotri Electrocastings Ltd. Vs CCE & ST Patna (2012 (7) TMI 321 - CESTAT, KOLKATA ) has held that clearances to related person, value should be on the basis of sales of same goods cleared to independent customers as per rule 4. The ratio of Tribunal's LB in Ispat Industries (2007 (2) TMI 5 - CESTAT, MUMBAI ) and the above Tribunal decision in Gangotri Electrocastings (supra) is squarely applicable to the facts of this case. Further, we find that the Adjudicating Authority in his order No.200/2013 dt.28.11.13 has allowed the appeal of assessee for the subsequent period for 2003 to 7.7.2004, and held that Rule 8 is not applicable.
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