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2015 (4) TMI 1026 - AT - Central ExciseValuation of the goods - Clearance of goods to another unit of same appellant - Determination of value u/r 8 - Held that:- Since the issue involved in this case stands decided in the respondents favour by Larger Bench judgment of the Tribunal in the case of Ispat Industries Ltd. (2007 (2) TMI 5 - CESTAT, MUMBAI) and in that judgment the other judgment of the Tribunal in the cases of BOC India Ltd. (2004 (4) TMI 125 - CESTAT, KOLKATA) and Steel Complex Ltd. (2003 (9) TMI 252 - CESTAT, BANGALORE) have also been considered, it is the Larger Bench judgment of the Tribunal which would be binding on this Bench. Hence, we do not find any infirmity in the impugned order. - Decided in favour of assessee.
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