https://www.taxtmi.com/caselaws?id=349051 The Appellate Tribunal CESTAT MUMBAI allowed the revenue's appeal, setting aside the Commissioner's order and remanding the matter to reexamine the finalization of provisional assessment for sister units. The Tribunal emphasized the correct valuation method under the Central Excise Act for goods cleared to sister units, leading to the dismissal of appeals against the sister units as infructuous. The appeal related to Garware Chemicals Ltd. was allowed for remand, focusing on the valuation and provisional assessment that led to dropping the demand by the Commissioner. en-us Thu, 28 Sep 2017 00:00:00 +0530 Sat, 04 Nov 2017 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349051 The Appellate Tribunal CESTAT MUMBAI allowed the revenue's appeal, setting aside the Commissioner's order and remanding the matter to reexamine the finalization of provisional assessment for sister units. The Tribunal emphasized the correct valuation method under the Central Excise Act for goods cleared to sister units, leading to the dismissal of appeals against the sister units as infructuous. The appeal related to Garware Chemicals Ltd. was allowed for remand, focusing on the valuation and provisional assessment that led to dropping the demand by the Commissioner. Case-Laws Central Excise Thu, 28 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349051