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    <title>2015 (10) TMI 2491 - CESTAT AHMEDABAD</title>
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    <description>Valuation of goods cleared to sister units or own units depended on whether Rule 8 of the Valuation Rules, 2000 applied or whether transaction value could be adopted. Because the record showed sales of the same goods to independent buyers and a statement indicating clearance to related units on the basis of independent buyers&#039; transaction value, but the adjudication order did not resolve the factual and legal controversy or consider the earlier supporting decision, the matter could not be finally decided on the existing record. It was remanded for fresh adjudication after examining the facts, law, and the earlier decision in the appellant&#039;s own case.</description>
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      <description>Valuation of goods cleared to sister units or own units depended on whether Rule 8 of the Valuation Rules, 2000 applied or whether transaction value could be adopted. Because the record showed sales of the same goods to independent buyers and a statement indicating clearance to related units on the basis of independent buyers&#039; transaction value, but the adjudication order did not resolve the factual and legal controversy or consider the earlier supporting decision, the matter could not be finally decided on the existing record. It was remanded for fresh adjudication after examining the facts, law, and the earlier decision in the appellant&#039;s own case.</description>
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