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M/s. Wellknown Pollyester Limited Versus Commissioner of Central Excise & S.T., Daman

2015 (10) TMI 2491 - CESTAT AHMEDABAD

Demand of duty on the goods transferred to their sister units/ own units by adopting assessable value under Rule 8 of the Valuation Rules, 2000 on CAS 4 certificate - Held that:- We find from the impugned order that Shri Yadagiri R. Avadhoot, Manager-cum-Authorised Signatory of the appellant Company, in his statement dated 24.02.2014 stated that they have cleared the goods to the independent buyers also they have transferred the goods on payment of duty to their sister units on the transaction v .....

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rity to decide afresh. At this stage, the learned Advocate submits that the part of the demand is after the amendment of Rule 8 of the Valuation Rules and therefore, they are liable to pay duty after the amendment. As we are remanding the matter to the adjudicating authority, he will consider the submission of the learned Advocate.

In view of the above discussions, we set-aside the impugned order. The matter is remanded to the adjudicating authority to decide afresh after considering .....

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JUDGEMENT Per : Mr. P.K. Das; The applicant filed these applications for early hearing of the appeals. The learned Advocate submits that the issue involved in these appeals is covered by the decision of the Tribunal in the appellant s own case. Hence, the appeals are taken up for hearing upon the consent of the parties. 2. After hearing both the sides and on perusal of the records, we find that the appellants were engaged in the manufacture of Polyester Oriented Yarn (POY), Polyester chips and F .....

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ned on transaction value as held by the Larger Bench of the Tribunal in the case of Ispat Industries Limited vs. CCE, Raigad 2007 (209) ELT 185 (Tri. LB). The learned Advocate submits that, in the appellants own case, for the earlier period, the Tribunal vide Order No. A/11232/2015 dated 24.08.2015 allowed the appeal. 3. On the other hand, the learned Authorised Representative for the Revenue reiterates the findings of the adjudicating authority. He submits that there is no finding of the adjudi .....

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