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2014 (8) TMI 914 - AT - Central ExciseWaiver of predeposit - valuation under Rule 6(b) or Rule 8 - Supply a portion of the finished goods to their other units as well as in the market - appellant paid the duty on the inter-unit transfer on the comparable price which was rejected on the ground that comparable price is a contract price - Held that:- Applicant has sold the same goods to the independent buyers during the relevant period and therefore it appears to be covered by the decision of the Larger Bench of the Tribunal in the case of Ispat Industries Ltd. (2007 (2) TMI 5 - CESTAT, MUMBAI) - Stay granted.
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