2016 (10) TMI 271

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....hisma Ahluwalia,  Advocates  for the appellant. Sh. Yogesh Agarwal, AR  for the Respondent ORDER The appellants are aggrieved by the order dated 27.03.2008 of Commissioner of Central Excise, Raipur.  The appellants are engaged in the manufacture of  CTD bars, TMT bars, wire rod liable to Central Excise duty.  They are selling these products to independent buy....

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....ow the consistent stand taken by the Revenue regarding valuation of the impugned goods.  The original authority distinguished from the earlier decision on the ground that in one case of sales to non related person the price is higher by 989 per MT.  He also recorded that except for small portion, the  total sale of M.S. round have been to related buyers.  We find on both the gr....

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....  We find that in the earlier orders on the same set of facts, the very same adjudicating authority held that the goods cleared by the appellants to the interconnected undertakings are to be assessed on transaction value under Section 4(1)(a) of the Act treating them as if they are not related person, for the reasons stated.  It was also recorded that if the goods were partly sold to rel....