TMI Blog2015 (4) TMI 1026X X X X Extracts X X X X X X X X Extracts X X X X ..... he impugned order. - Decided in favour of assessee. - Excise ROM Application No.E/ROM/51432/20114 in & Excise Appeal No.E/1716/2006-EX[DB] & Excise Appeal No.E/1717/2006-EX[DB] - Final Order No. 51410-51411/2015 - Dated:- 17-4-2015 - Mr. Rakesh Kumar, Member (Technical) And Mr.S.K. Mohanty, Member (Judicial) For the the Petitoner : Shri.Ranjan Khanna, D.R. For the Respondent : Shri.Kamal Jeet Singh, Advocate ORDER Per: Rakesh Kumar Appeal No.E/1716/2006 filed by the Revenue was decided alongwith other appeals filed by the Revenue where M/s.Nahata Fabrics Ltd., Nahata Investments Pvt. Ltd., M/s., Ummed Textile Mill, M/s.Vinod Industry and M/s.Kalawati Fabrics are the respondents, vide Final Order No.58544-58562/201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the main appeal. 5. The respondents are manufacturers of steel forgings chargeable to Central Excise duty. They have two units. The dispute is in respect of Unit II, at Village Jaspal Bangar, Kanganwal Road, Ludhiana. The period of dispute in this appeal is from 01.01.2004 to 30th September, 2004. During this period the respondent Unit i.e. Unit-II of the respondent company, was clearing the rough forgings to Unit-I located in the same Village but at a different address. These clearances were being made on payment of duty on the value at which the forgings were being cleared to independent buyers. The Department was of the view that in respect of these forgings the duty should have been paid on the value determined under Rule 8 of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeal has been admitted by the Apex Court and is still pending. He, therefore, also pleaded that fact that the same goods have been sold to other independent buyers is not relevant for determining the value of the goods in respect of the clearances to the respondents other unit for its captive consumption, in respect of which the value has to be determined under Rule 8 of the Central Excise Valuation Rules. Besides this, he also cited another judgment of the Tribunal in the case of BOC India Ltd. vs. CCE, Jamshedpur reported in 2004 (168) ELT 478 (Tri. Kolkata) wherein the Tribunal held that since transfer of goods by an assessee to its sister unit cannot be considered as sale, the valuation of such transfers has to be determined on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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