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2019 (5) TMI 714 - AT - Central ExciseValuation - clearance to sister unit as well as independent buyer - case of the department is that even in case of clearances made to their sister concern, the price charged to independent un-related buyer shall be adopted for payment of duty in respect of clearances made to related sister concern - HELD THAT:- The entire demand was confirmed relying on the Larger Bench judgment in the case of ISPAT INDUSTRIES LTD. VERSUS COMMISSIONER OF C. EX., RAIGAD [2007 (2) TMI 5 - CESTAT, MUMBAI] according to which if the goods are cleared to independent un-related buyer as well as related buyer in such case the price charge to un-related buyer shall be adopted in the case of clearances made to related buyer, accordingly, valuation in terms of Rule 8 was not applied. However, subsequent to passing of the impugned order, there are vital challenges of circumstances i.e. the Rule 8 was amended vide Notification No. 14/13-CE (NT) dated 22.11.2013 and by taking cognizance of Circular, the Tribunal has passed the decision in the case of M/S ULTRATECH CEMENT LIMITED VERSUS CCE &ST, INDORE/ RAIPUR [2017 (11) TMI 1385 - CESTAT NEW DELHI]. In view of the fact that so much change have taken placed subsequent to the passing of the order, therefore, the matter needs a fresh look on all subsequent development. Appeal allowed by way of remand.
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