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2009 (6) TMI 507 - AT - Central ExciseStay application- there was an objection of the Revenue that the appeal memo and the stay application were not signed by the principal officer of the appellants. To this objection based under Rule 8(3) of the CESTAT (Procedure) Rules, 1982, we granted an opportunity to the appellant to remove the defect since we felt that this is a curable defect. when the appellant has removed part of the goods for independent sale and part of the goods for its captive consumption, whether it shall be governed by Rule 4 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 or by Rule 8 thereof? Held that- We have considered the rival submissions and are of the view that the assessee is correct in contending that provisions of Rule 8 would apply only in a case where its entire production of a particular commodity is captively consumed. second challenge is that the appellant was deprived of the process of natural justice and limitation. Held that- it is in favour of appellant.
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