TMI Blog2014 (8) TMI 914X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - E/42134/2013 - Misc. Order No.40861/2014 - Dated:- 13-5-2014 - Shri P.K. Das and Shri R. Periasami, JJ. For th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter-unit transfer on the comparable price which was rejected on the ground that comparable price is a contract price. 4. It was contended by the applicant that the goods were sold to other non-related buyers which was to be accepted as a comparable price. As regards the demand of duty under Rule 8 of the new Valuation Rules, it is contended that as there is comparable price, Rule 8 would not be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ELT 380 and Bharat Sanchar Nigam Ltd. Vs. CCE - 2013 (292) ELT 353 wherein it has been held that as per Rule 8 of the Central Excise Valuation Rules, 2000, assessable value of captively used goods is to be taken as 115% of cost of manufacture of goods. The learned AR submitted that they have not given the correct figure in the CAS-4. 6. Prima facie, we find that the applicant has sold the same ..... X X X X Extracts X X X X X X X X Extracts X X X X
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