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TMI Blog2008 (11) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Respondent. [Order per : T.K. Jayaraman, Member (T) (Oral)]. - This appeal arises from Order-in-Appeal No. 58/2005 (H-I) CE dated 29-4-2005 passed by the Commissioner of Customs & Central Excise (Appeals), Hyderabad. 2. The appellants removed iron powder from their Hyderabad factory to Hosur factory. The dispute relates to the valuation of these goods. The appellants adopted the cost const ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it but the revenue feels that they should have adopted the balance sheet profit percentage. It was stated by the learned counsel that in terms of CAS4, the elements such as selling expenses, removal expenses, distribution expenses and marketing expenses need not be taken into account while costing the product. When that is the case, if CAS is followed, the appellants would be entitled for refund. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epresentative took us through the Order-in-Appeal and stated that when the sale invoices for identical goods are available, in terms of the Valuation Rules which were relevant during the said period, those values have to be adopted. Therefore, the impugned order according to them is legal and proper. 5. On a very careful consideration of the matter, we find that the department was knowing that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntention of the appellant that in any inter-unit transfer, there is revenue neutrality and there cannot be any intention to evade duty. All the relied on case laws are applicable to the present case. Even in respect of two products wherein three invoices have been relied, they are only stray cases. In view of the above, we do not find merit in the impugned order. Therefore, we set aside the same a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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