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2021 (9) TMI 497 - AT - Central ExciseMethod of valuation - section 4 or 4A of CEA - Pressure cookers parts - Notified goods or not - requirement to affix MRP on goods or not - entitlement to abatement claim of 35% - sale of goods to the sister units as well as to the outside parties in open market - revenue neutrality - HELD THAT:- The facts are not in dispute that the parts of the pressure cookers have been cleared by the appellant from their depots in open market @ MRP less 41.41%. When comparable price is available, then the goods cleared to their sister units are to be assessed on the same value, but in this case, the appellant has cleared the goods to their sister units on higher value i.e. MRP less abatement @35% of the MRP. There are no merit in the impugned orders - appeal allowed - decided in favor of appellant.
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