TMI Blog2015 (10) TMI 1209X X X X Extracts X X X X X X X X Extracts X X X X ..... D] and [2008 (6) TMI 514 - CESTAT, AHMEDABAD]. We also hold that the transaction value declared by the respondent cannot be disregarded and value of export cannot be adopted for such DTA clearances. - Decided against Revenue. - Appeal No : E/657/2007 - Order No. A/10927 / 2015 - Dated:- 9-6-2015 - Mr. P.K. Das and Mr. P.M, Saleem, JJ. For Appellant : Shri Alok Srivastave, Authorised Repres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondents. 2. Heard both sides. It is seen that the issue is no more res-integra. This Hon ble Tribunal has held in the case of Cadila Healthcare Ltd. vs Commissioner of Central Excise, Vadodara [2008 (224) E.L.T. 108 (Tri.-Ahmd.)] as follows in Para 6 and Para 7:- 6.?We have carefully considered the submissions by both sides. We do not agree that the value of DTA clearances should nece ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. The same view was reiterated by the Hon ble Tribunal in Banyan Chemicals Ltd. vs Commissioner of Central Excise, Vadodara-I [2009 (236) E.L.T. 298 (Tri.-Ahmd.)] which is reproduced below Para 2,3 and 4:- 2. Heard both sides. Learned advocate submitted that department has not brought any evidence to show that the transaction value was not genuine and there was other consideration for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . CCE, Nagpur - 2003 (154) E.L.T. 500 (Tri.-Mumbai) 3. He also relies upon Board s circular. 4. Having considered all the facts and also in view of Tribunal s decision rendered just before six months cited above, appeal is allowed. 4. It is seen that the issue involved in the present case is identical and facts are similar. We agree with the above decisions of this Hon ble Tribunal. We a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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