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2019 (5) TMI 714

lated buyer shall be adopted for payment of duty in respect of clearances made to related sister concern - HELD THAT:- The entire demand was confirmed relying on the Larger Bench judgment in the case of ISPAT INDUSTRIES LTD. VERSUS COMMISSIONER OF C. EX., RAIGAD [2007 (2) TMI 5 - CESTAT, MUMBAI] according to which if the goods are cleared to independent un-related buyer as well as related buyer in such case the price charge to un-related buyer shall be adopted in the case of clearances made to related buyer, accordingly, valuation in terms of Rule 8 was not applied. However, subsequent to passing of the impugned order, there are vital challenges of circumstances i.e. the Rule 8 was amended vide Notification No. 14/13-CE (NT) dated 22.11.201 .....

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the case of Ispat Industries Ltd Vs. CCE-Raigarh 2007 (209) ELT 185 (T-LB), however, Rule 8 was amended vide the Notification No. 14/2013-CE (NT) dated 22.11.2013 effective from 01.12.2013. This amendment is in-clarificatory nature. Considering this amendment, this Tribunal despite the Larger Bench in the case of Ispat Industries Ltd (Supra) passed the judgments in the case of Ultratech Cement Ltd Vs. CCE 2017 (11) TMI 1385 CESTAT and in case of CCE Vs. Surya Roshni Ltd 2017 (357) ELT 978 (Tribunal) wherein, it was held that even though there is independent sale to the un-related buyers, the clearances made to the related person shall be valued in terms of Rule 8 of Central Excise Valuation Rules, 2000, therefore, the demand raised in the .....

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s 1995 (75) ELT 861 (T) Sterlite Opticals Technologies Ltd 2018 (359) ELT 723 (T) 4. On the other hand, Sh. S.N. Gohil Ld. Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He also placed reliance on the following judgments: Handy Wires Pvt. Ltd 2015 (329) ELT 169 (Tri.-Mum.) Rado Tyres Ltd 2004 (174) ELT 218 (Tri.-Bang.) BPL Ltd 2000 (124) ELT 836 (T) Rubicon Vs. CCE 1993 (66) ELT 207 (T) 5. Heard both the sides and perused the records. We find that the entire demand was confirmed relying on the Larger Bench judgment in the case of Ispat Industries Ltd (Supra) according to which if the goods are cleared to independent un-related buyer as well as related buyer in such case the price charge .....

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