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2024 (2) TMI 76 - AT - Central ExciseValuation - Whether the appellant M/s. Tescom is a job worker of M/s. Roca or whether the transaction is on principal to principal basis? - Department entertained the view that the goods ought to have been valued as per Rule 10A of the Central Excise Valuation (Determination of Price of the Excisable Goods) Rules, 2000, under Section 4(1)(b) of the Central Excise Act, 1944 - HELD THAT:- The Tribunal in the case of M/S. INOVA INDIA, M/S. ROCA BATHROOM PRODUCTS PRIVATE LIMITED, (FORMERLY ‘M/S. PARRYWARE ROCA (P) LTD. ’) VERSUS THE COMMISSIONER OF CENTRAL EXCISE, CHENNAI-II COMMISSIONERATE [2020 (3) TMI 308 - CESTAT CHENNAI] had analysed the very same issue and set aside the duty demand, interest and penalties imposed. The facts and issues being identical, by judicial discipline, the decision rendered in the appellant’s own case is followed and the duty demand or penalties imposed on M/s. Texcom, cannot be sustained and require to be set aside. So also, the penalties imposed on M/s. Roca cannot be sustained and requires to be set aside. The impugned orders are set aside. The appeals are allowed.
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