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2015 (10) TMI 1977 - CESTAT AHMEDABAD

2015 (10) TMI 1977 - CESTAT AHMEDABAD - 2016 (338) E.L.T. 421 (Tri. - Ahmd.) - Valuation - Determination of duty payable - Held that:- issue is no more res-integra, in view of the decision of the Larger Bench of the Tribunal in the case of Ispat Industries Ltd. vs. Commissioner of Central Excise, Raigad [2007 (2) TMI 5 - CESTAT, MUMBAI], which was followed by this Bench in the case of Jay Corporation vs. Commissioner of Central Excise & Service Tax, Daman [2014 (4) TMI 1080 - CESTAT AHMEDABAD]. .....

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8 of the valuation was amended, by Notification No. 14/2015-CE (NT) Dated 22.11.2013. - Impugned order is set aside - Decided in favour of assessee. - Appeal No. : E/13875-13876/2014, Application No. : E/Early Hearing/10614-10615/2015 - Order No. A/11216-11217 / 2015 - Dated:- 19-8-2015 - MR. P.K. DAS, MEMBER (JUDICIAL) AND Mr. P.M, SALEEM, MEMBER (TECHNICAL) For the Petitioner : Shri Willingdon Christian, Advocate For the Respondent : Shri J. Nair, Authorised Representative ORDER Per: P.K. Das .....

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e Revenue, Unit-1 and Unit-2 cleared the goods to Unit-3 is a related person and therefore, as per proviso to Rule 9 of the Valuation Rules, 2000, the appellant is liable to pay duty on one hundred and ten per cent, as per Rule 8 of the Valuation Rules. The period of dispute is December 2008 to June 2013. 3. After hearing both the sides and on perusal of the records, we find that the issue is no more res-integra, in view of the decision of the Larger Bench of the Tribunal in the case of Ispat In .....

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