2016 (3) TMI 895

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....decide after considering the facts and law of the case including the case laws cited by both the sides. 2. The Ld Advocate on behalf of the applicant submits that on the identical issue for the earlier period, the Tribunal in their own case by Final Order NO A/1232/2015 dtd 24.8.2015 allowed appeal filed by the applicant and set aside the impugned order. He submits the factual aspects of the present period and the earlier period are identical and therefore there is no reason to remand this matter and the appeal should be allowed by the Tribunal. In this context, the Ld Advocate submits that Para 9.4.1 of the earlier impugned order and the present impugned order are similar and word-to-word same. He submits that it is well settled by the va....

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....e other hand, the learned Authorised Representative for the Revenue reiterates the findings of the adjudicating authority. He submits that there is no finding of the adjudicating authority on the sell of the goods to the independent buyers and therefore, the said case law would not be applicable in the present case. 4. We find from the impugned order that Shri Yadagiri R. Avadhoot, Manager-cum-Authorised Signatory of the appellant Company, in his statement dated 24.02.2014 stated that they have cleared the goods to the independent buyers also they have transferred the goods on payment of duty to their sister units on the transaction value of the independent buyer. It is seen that the appellant also placed the decision of the Larger Bench ....