2015 (11) TMI 1692

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.... K. Mohanty (Judicial Member) Brief facts of the case are that the appellants are engaged in the manufacture of Bulk Drugs, falling under Chapter 29 of the Central Excise Tariff Act, 1985. They had transferred their final product to the sister unit on payment of duty under Rule 8 and Rule 9 of the Valuation Rules, 2002. Subsequently, it was noticed that the assessable value was on the lower sid....