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of <h1>Tribunal Dismisses Revenue's Appeal; Undervaluation Charge Dropped in Line with Prior Ruling.</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, JAMMU Versus SUDERSHAN CASTING (P) LTD.</h3> The Revenue's appeal concerning the alleged undervaluation was dismissed by the Tribunal. The Tribunal upheld the decision of the Ld. Commissioner to drop ... Dropping of charge of undervaluation - clearance made to sister unit as well as to independent buyers - HELD THAT:- Considering the fact that in the respondent’s own case for the subsequent period of the identical charge, this Tribunal has decided the matter in SUDERSHAN CASTINGS PVT. LTD., SUDERSHAN STEELS PVT. LTD., TRIKUTA STEEL ROLLING MILLS, ROMESH CHANDER GUPTA, SHRI. NARINDER KUMAR GUPTA, MG. DIRECTOR OF SHRI SUDERSHAN KUMAR SHARMA VERSUS CCE, JAMMU. [2017 (5) TMI 1816 - CESTAT CHANDIGARH], wherein, it has been held that when the clearance has been made to sister unit as well as to the independent buyers, the provisions of Rule 9 read with Rule 8 of the Valuation Rules, 2000 are not invocable. There are no infirmity with the impugned order and the same is upheld - appeal filed by the Revenue is dismissed. The Revenue appealed against undervaluation charge dropped by Ld. Commissioner. Tribunal upheld impugned order citing previous decision. Appeal by Revenue dismissed.
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