2009 (9) TMI 845

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ri T.H. Rao, SDR, for the Respondent. ORDER Vide the impugned order, a demand of Rs. 29,06,010/- being differential duty on Motor Spirit and High Speed Diesel oil removed from the assessee's Tondiarpet installation and subsequently sold from their own outlets has been confirmed under the proviso to Section 11A(1) of the Central Excise Act, 1944 by holding that the dealer's commission and del....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ns of Rule 7 are not attracted, in the light of the Larger Bench decision of the Tribunal in Ispat Industries Ltd. v. CCE, Raigad [2007 (209) E.L.T. 185], wherein it has been held that transfer of part of production to another plant of the same assessee and balance production sold to independent buyers would not attract Rule 8 of Central Excise Valuation Rules, 2000 which is applicable only in a s....