https://www.taxtmi.com/caselaws?id=251885 The Tribunal upheld the manufacturer's claim that goods cleared to their sister unit were semi-finished, correctly discharging excise duty liability. The lower appellate authority's decision lacked basis as facts had been previously verified. The Tribunal set aside the Order-in-Appeal, allowing the appeal against duty demand for PVC sheets/films cleared to independent buyers versus the sister unit at Daman. en-us Thu, 10 Apr 2014 00:00:00 +0530 Wed, 19 Nov 2014 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251885 The Tribunal upheld the manufacturer's claim that goods cleared to their sister unit were semi-finished, correctly discharging excise duty liability. The lower appellate authority's decision lacked basis as facts had been previously verified. The Tribunal set aside the Order-in-Appeal, allowing the appeal against duty demand for PVC sheets/films cleared to independent buyers versus the sister unit at Daman. Case-Laws Central Excise Thu, 10 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251885