2008 (2) TMI 766

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....ant. Shri Y.S. Loni, JDR, for the Respondent. [Order per :  Chittaranjan Satapathy, Member (T)].  -  Heard both sides. 2. Shri B.N. Chattopadhyay, ld. Consultant appearing for the Appellants states that there are two issues involved in these cases. 3. The first issue is related to supply of impugned gases to the sister unit of the Appellants on stock transfe....

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....of the Central Excise (Valuation) Rules, 2000 is adequate to deal with such cases which requires value of comparable goods to be taken as the basis for valuation of part of the goods not sold. Accordingly, we set aside the impugned order which has confirmed differential duty on the ground of wrong valuation. 4. As regards the second issue relating to shortage of stocks, the Lower Authoriti....