2016 (12) TMI 1116

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..... missioner of Central Excise, Mumbai [2011 (2) TMI 713 - CESTAT, MUMBAI], where it was held that when there is a transaction value available on sale of the impugned goods, such transaction value is to be followed in terms of Section 4 (1)(a) of the Central Excise Act, 1944 - appeal dismissed - decided against Revenue. - Excise Appeal No. 2722/2009-EX(DB) - Final Orders No. 53903/2016 - Dated:- 23- .....

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..... order, the Commissioner (Appeals) set aside the original order. Aggrieved, the Revenue is in appeal. 3. We have heard both the sides and perused the appeal records. 4. Ld. Counsel for the respondent submitted that in the respondent s own case, for the earlier period, the matter came up for decision before the Tribunal. The Tribunal vide Final Order No.52513 of 2016 dated 4.7.2016 held that .....

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