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2015 (10) TMI 2491 - AT - Central ExciseDemand of duty on the goods transferred to their sister units/ own units by adopting assessable value under Rule 8 of the Valuation Rules, 2000 on CAS 4 certificate - Held that:- We find from the impugned order that Shri Yadagiri R. Avadhoot, Manager-cum-Authorised Signatory of the appellant Company, in his statement dated 24.02.2014 stated that they have cleared the goods to the independent buyers also they have transferred the goods on payment of duty to their sister units on the transaction value of the independent buyer. It is seen that the appellant also placed the decision of the Larger Bench before the adjudicating authority which is duly recorded in the adjudication order. But, the adjudicating authority had not given any finding on the facts and law of the case. So, it is difficult to proceed in the matter as there is no clarity in the findings of the adjudicating authority. We are of the considered view that the matter is required to be remanded back to the adjudicating authority to decide afresh. At this stage, the learned Advocate submits that the part of the demand is after the amendment of Rule 8 of the Valuation Rules and therefore, they are liable to pay duty after the amendment. As we are remanding the matter to the adjudicating authority, he will consider the submission of the learned Advocate. In view of the above discussions, we set-aside the impugned order. The matter is remanded to the adjudicating authority to decide afresh after considering the facts and law of the case including the decision of Tribunal in the appellants own case. Both the appeals are allowed by way of remand. Applications for early hearing are dismissed as infructuous.
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