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2017 (12) TMI 1246 - AT - Central ExciseValuation - related party transaction - comparable goods sold to the independent customer - Rule 6(b)(ii) of Central Excise Valuation Rules, 1975 - Held that: - the Tribunal has categorically directed that valuation of the goods is required to be done in term of Rule 6(b)(ii) of Central Excise Valuation Rules, 1975 and on the basis of the principles enunciated as per CAS-4. This order attained finality and no challenge was made either by the Revenue or by the Assessee - It is observed that the adjudicating authority has revalued the goods on the basis of cost sheet as per CAS-4 therefore the Adjudicating authority has scrupulously followed the direction given by the Tribunal. In this position neither Revenue nor the assessee should be aggrieved by the impugned order - appeal dismissed - decided against appellant.
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