2017 (9) TMI 771

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....Shreya Dahiya (Advocate) for Respondent ORDER The present appeal filed by Revenue is directed against Order-in-Appeal No. 72-CE/ALLD/2007 dated 11.04.2007 passed by Commissioner of Customs and Central Excise (Appeals), Allahabad. 2.  The issue involved in the present case is whether the value of clearance to the related person for captive consumption is to be determined under Section 4(1)(....

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.... transfer basis to sister concern M/s Sangam Structurals Limited. The learned Commissioner (Appeals) allowed the appeal relying on decision of Larger Bench of this Tribunal in the case of Ispat Industries Ltd. v/s CCE, Raigad reported at 2007 (209) ELT 185 ( Tri. LB). Aggrieved by the said order Revenue has preferred this appeal, the ground of appeal is that the decision relied upon case law in th....