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2011 (3) TMI 1212 - AT - Central ExciseAssessable value - whether the price at which excisable goods are sold by the appellants in course of wholesale trade to unrelated buyers could be applied for determining the assessable value of finished goods cleared by them for captive consumption in their own factory at Akurdi? - Held that:- When the undervaluation is alleged by the department, it is their responsibility to prove the case. In this case, the department could have examined on their own whether the goods cleared by the assessee to their sister unit at Akurdi and also the goods cleared to dealers were identical or comparable or not. The department could also have ascertained from the Akurdi unit whether the goods supplied by the Waluj unit underwent any further process at the other end as claimed by the assessee.The department has not made any efforts whatsoever to ascertain and verify the facts and rebut the contentions made by the assessee. Thus the allegations made by the department remain unsubstantiated. No infirmity in the conclusion drawn by the lower appellate authority that the goods were not comparable and hence Rule 6 (b) (ii) of the Central Excise Valuation Rules, 1975, would apply in the instant case and accordingly the appeal filed by the department rejected.
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