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2015 (9) TMI 1336 - AT - Central ExciseDetermination of assessable value - Removal of goods to sister concern - Imposition of penalty - Held that:- In case the appellant has sold the goods to independent buyers as also to their sister concern, by adopting the same assessable value, the provisions of Rule 8 of Valuation Rules cannot be invoked in respect of clearances to sister concern. Though the appellant had taken a categorical stand to that effect, the said fact does not stand examined by the lower authorities. For the said limited purpose, we remand the matter to the original adjudicating authority for examining the said factual position and to decide the issue accordingly. Since Commissioner (Appeals) has not followed the law declared by the Larger Bench [2007 (2) TMI 5 - CESTAT, MUMBAI], we deem it fit to impose an exemplary cost of ₹ 2500/- for burdening the appellant for unnecessary litigation costs, for burdening the Tribunal as also for showing scant respect for the law declared by the higher authorities. - Decided in favour of assessee.
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