2017 (9) TMI 1178

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....indarajan, AC (AR) for the Respondent ORDER The appellants are receiving cotton yarn from their 'A' and 'B' Units and also producing cotton yarn themselves. The cotton yarn received from their 'A' and 'B' Units suffer duty on the value determined at 115% of cost of production in terms of Rule 8 of Central Excise (Valuation) Rules, 2000. They are also paying duty o....

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....e was issued proposing to demand duty of Rs. 27,42,060/- along with interest and also proposing to impose penalty. After adjudication, the original authority confirmed the demand and imposed penalty of Rs. 10,000/-. In appeal, the Commissioner (Appeals) upheld the same. Hence this appeal. 2. On behalf of the appellant, learned counsel Shri C. Santhosh submitted that the fabrics produced by them i....

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....s. Commissioner of Central Excise, New Delhi - 2000 (119) ELT 718 (Tri. LB). 3.  The learned AR Shri S. Govindarajan reiterated the findings in the impugned order. He relied upon the decision of the Tribunal in the case of BOC India Ltd. Vs. Commissioner of Central Excise, Jamshedpur 2004 (168) ELT 478 and contended that when goods are transferred to sister unit, the valuation has to be unde....