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2016 (1) TMI 193 - CESTAT NEW DELHI

2016 (1) TMI 193 - CESTAT NEW DELHI - TMI - Valuation - appellants short paid the Central Excise duty as they have not taken 115% of cost of production in respect of goods sold to related persons - Held that:- Original authority neither discussed the various grounds of defense taken by the appellants nor categorically arrived at the conclusion as to which provisions of law have been applied to the facts of the present case to arrive at the conclusion that there is a related party transaction. Th .....

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grounds on which the appellants defended the case have not been discussed at all by the lower authorities. - Matter remanded back. - Appeal No. E/2332/2006-EX(DB) - Dated:- 17-9-2015 - Ashok Jindal, Member ( J ) And B. Ravichandran, Member ( T ) For the Appellant : Ms Rupendra Singh, Adv For the Respondent : Shri R K Grover, DR ORDER Per: B Ravichandran: The appellants are engaged in the manufacture of articles of plastic for packing of goods. The present appeal is against order dated 28.02.200 .....

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e not taken 115% of cost of production in respect of goods sold to related persons. The duty demand was confirmed along with equal penalty. On appeal, the Ld. Commissioner (A) vide order dated 28.02.2006 upheld the original order. Aggrieved by the said order the appellant is before us. 3. In the appeal the appellant took strong objection to the proceedings of the lower authority as being without application of mind and not considering the detailed findings on reply submitted by them. They have c .....

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s and examined the appeal records. 6. First, we take up the main objection of the appellant against the orders of the lower authorities for decision. We examined the order in original. The said order is of 28 pages. The discussion and findings starts in page 23. Even here substantial portion of discussion of findings are devoted only to the reproduction of legal provisions and facts of the case as alleged in the show cause notice. The relationship of one of the Directors of the appellants with t .....

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ut the appellant's defense of their identity under Companies Act and how their relationship between Directors of two companies will have no impact on valuation. The declaration made to income tax has no relevance for Central Excise valuation. However, we find after reproducing the appellant's defense as above the original authority concludes that " in view of the foregoing paras reply filed by the notice, I have observed that the noticee has cleared the goods to M/s. Nahar spinning .....

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