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2017 (12) TMI 839 - AT - Central ExciseValuation - appellant was clearing certain goods to their own sister concern situated elsewhere - The department was of the view that the valuation of clearances made by the appellant to their own sister concern are to be done in terms of Rule 8 of the Central Excise Valuation Rules, 2000 read with Section 4 of the CEA, 1944 - penalty - Held that: - It stands admitted that such clearances are to be valued on the basis of the value adopted in terms of Rule 8 of the Central Excise Valuation Rules 2000 read with Section 4 of the Act - penalty set aside - the duty demand as well as interest are upheld as the same are not being challenged in the present proceedings - appeal allowed - decided in favor of appellant.
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