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2015 (12) TMI 1353 - AT - Central ExciseValuation - clearance of goods to own sister concern - inclusion of selling and distribution of expenses and expenses incurred by the corporate office at Nashik during the period October 1997 to June 2000 - Held that:- Issue is no more res integra inasmuch as in the recipient’s own case for the earlier period, this Bench on an appeal filed by Revenue on identical issue, held that the provisions of CAS-4 will apply not only prospectively but also for the period prior to issue of Board’s Circular dated 13.02.2003 - impugned order is correct and legal and does not suffer from any infirmity. - Decided in favour of assessee.
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