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M/s Steel Authority of India Ltd. Versus CCE & ST, Raipur

2017 (6) TMI 508 - CESTAT NEW DELHI

Valuation - Internal Transfer Orders - Inter Plant Transfer - Rule 8 of the Valuation Rules - Held that: - the certificate issued by the Chartered Engineer was not produced to the adjudicating authority. He assured that same can be produced at the ti .....

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dra, President And Mr. V. Padmanabhan, Member (Technical) Sh. Amit Jain, Advocate for the appellant Sh. H. C. Saini, AR for the Revenue ORDER Per : (Dr.) Satish Chandra The present appeal has been filed against order in original No. Commissioner/RPR/ .....

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ged in the manufacture of iron and steel products in its Bhilai plant falling under Chapter 72 & 73 of the First Schedule to the Central Excise Tariff Act, 1985. The appellant has used a part of finished goods as the raw material for captive cons .....

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actured by them, captively in their steel melting shop, steel structural shop & technological pipeline workshop located in their factory premises. In respect of these goods, the appellant was availing exemption from payment of duty under Notifica .....

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of the Valuation Rules. But the plea of the appellant that the transaction values to independent third parties were adopted for payment of duty, was not accepted. The Commissioner in its order has confirmed the demand on IPT and also on ITO clearance .....

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ears that in para 8.2 the adjudicating authority mentioned that - It has been alleged in the show cause notice that the noticee has removed goods to other units of SAIL under Inter Plant Transfer and have also issued goods for their own use under Int .....

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ccepted by the noticee. Thus, there is no dispute in this regard. Hence, I am of the view that this aspect does not require any further discussion and findings. However, the noticee has disputed the amount of demand amounting to ₹ 25,64,10,147/ .....

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d. Advocate submits that this is wrong finding as the appellant has never accepted the allegation. When it is so, then we deem it fit to remand the matter to the original authority to decide the issue afresh presuming that appellant has not accepted .....

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