2017 (2) TMI 1143

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....llant(s) Sh. N.L. Jahangir Advocate, for the Respondent(s) Per : Devender Singh                                                    &nb....

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.... transaction value. Apart from clearing their goods to Gear Division and M/s Sadhu Overseas, they were selling their goods to other independent buyers such as M/s Maruti Udyog Ltd. etc. They also submitted the details of percentage of such goods sold to such independent buyers. The Revenue, however, felt that the goods should have been assessed under sub-section (b) of Section 4 of Central Excise ....

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....ies equal to the Central Excise duty. In appeal, the Commissioner (Appeals) set aside the demands relying on the Tribunal's judgment in the case of Ispat Industries Vs. CCE, Raigad - 2007(209) ELT 185 (Tri.-LB). Aggrieved by the same, the Revenue has filed this appeal. 3. After hearing both the parties and examining the records, we find that the respondents were not clearing their entire produc....