2017 (1) TMI 543

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....Per Ashok K. Arya 1. M/s Steel Authority of India is in appeal against Commissioner, Raipur s order dated 28.11.2009 whereunder demand of duty along with the interest was confirmed and a penalty of Rs. 1,22,825/- also imposed on the appellant. 2. Brief facts are that the appellant, M/s Steel Authority of India Limited (Bhilai Steel Plant), is manufacturing various iron and steel products falling....

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....ct, 1994 but rather under Section 4(1) (b) of the Excise Act read with Rules 8,9 ,10 and 11 of the Central Excise Valuation Rules, 2000. 2.2. The Revenue had requested the appellant to furnish the details of cost of production in respect of the products removed on IPT (Inter Plant Transfer) and ITO (Inter Transfer Order) basis for the FY 2007/08, and the same were submitted by the appellant. 2.3....

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....n plant during April 2007, August 2007 and September 2007. 3. The appellant has been represented by the Ld. Advocate Sh. B.L. Narsimhan and Revenue has been represented by the Ld. AR, Sh. Yogesh Agarwal. 4. After careful consideration of the facts on record and the submissions of both the sides, it appears that the subject matter is covered by Tribunal s decisions in the appellant s own cases wh....

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....cation in the present case where the goods are only partly sold under ex-factory basis and partly cleared for capitation consumption. 4.2. CESTAT in case of SAIL vs. CCE & C. BBSR-II (supra), Kolkata has observed as under: 2. The contention of the appellants is that 99% of the production is cleared to the independent buyers and at the same price, the goods are being cleared to the other units. ....