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CCE, Ludhiana Versus M/s. Happy Steel Pvt. Ltd.

2015 (4) TMI 1026 - CESTAT NEW DELHI

Valuation of the goods - Clearance of goods to another unit of same appellant - Determination of value u/r 8 - Held that:- Since the issue involved in this case stands decided in the respondents favour by Larger Bench judgment of the Tribunal in the case of Ispat Industries Ltd. (2007 (2) TMI 5 - CESTAT, MUMBAI) and in that judgment the other judgment of the Tribunal in the cases of BOC India Ltd. (2004 (4) TMI 125 - CESTAT, KOLKATA) and Steel Complex Ltd. (2003 (9) TMI 252 - CESTAT, BANGALORE) .....

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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.58544-58562/2013-SM(BR) dated 09.12.2013 by which all the appeal filed by the Revenue including the present appeal were dismissed. However .....

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or otherwise, is totally different from the issue involved in the appeals No.E/597-615/2006 where issue involved related to deemed credit. 2. We have heard both the sides in respect of the ROM application. 3. On going through the records, we find that the Commissioners plea is absolutely correct. The appeal No.E/1716/2006 filed by the Revenue where M/s.Happy Steel Pvt. Ltd. is the respondent has absolutely no connection with the appeal No.E/597-615/2006 also filed by the Revenue. In view of this .....

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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 t .....

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udicating also imposed penalties of same amount on them. On appeals being filed to Commissioner (Appeals) against the orders of the Original Adjudicating Authority, the Commissioner (Appeals) by a common order-in-appeal set aside the orders of the Original Adjudicating Authority holding that when the respondent during the same period were having sales to independent buyers and were also clearing part of the goods to their other unit for its captive use, in respect of clearances to the other unit .....

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ELT 255, this judgment of the Tribunal was challenged by the Department before the Apex Court and the Revenue s 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 .....

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