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2008 (2) TMI 766 - AT - Central ExciseValuation - Penalty - Quantum of - Shortage of goods - stock transfer - Held that: - Rule 8 will apply only when none of the goods are sold but are taken for captive consumption. In a case where comparable values are available, Rule 4 of the Central Excise (Valuation) Rules, 2000 is adequate to deal with such cases which requires value of comparable goods to be taken as the basis for valuation of part of the goods not sold - we set aside the impugned order which has confirmed differential duty on the ground of wrong valuation - appeal allowed - decided partly in favor of appellant.
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