TMI Blog2008 (3) TMI 566X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. Heard both sides. 2. The respondents have, during the impugned period, transferred the impugned goods from one unit of theirs to another unit. In one of their earlier cases, the application for extended period of limitation was not allowed on the ground that they did not have any intention to evade duty since the higher duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pendent buyers during both the periods before July, 2000 and after July, 2000. Hence, we are of the view that the valuation of such transfers have to be made at prices at which the respondents have sold the goods to independent buyers at arm s length price. Whatever extra duty is paid by them would also be available as credit for the second unit. In the circumstances of the case, while remanding t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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