TMI Blog2007 (6) TMI 468X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent. [Order per : Archana Wadhwa, Member (J)]. Being aggrieved with the order passed by the Commissioner (Appeals), Revenue has filed the present appeal. After hearing both the sides duly represented by Shri Samir Chitkara, SDR for Revenue and Shri S.S. Gupta, Consultant for the Respondent, we find that the issue in the present appeal relates to valuation of the goods, which were s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on is that they have cleared the similar goods for job work at lower values to unrelated job workers. The adjudicating authority has not substantiated as to why clearance of similar goods to the job workers at different values is incorrect in terms of Section 4 of the Central Excise Act, 1944. There is no bar under Section 4 to clear the goods at different values as long as there is no evidenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of additional commercial consideration to the consigner of the goods does not arise inasmuch as the clearance was to the group/associate companies on stock transfer basis. 3. After appreciating the submissions, we do not find any infirmity in the view of Commissioner (Appeals). The demand has also been made for the period of April, 1995 to October, 1999 by issuing show cause notice on 29-8-2000. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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