2017 (1) TMI 1488

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....lant : Sh. G.R. Singh For The Respondent : Sh. Shreya Dahiya, Adv. PER JUSTICE (Dr.) SATISH CHANDRA : The present appeal is filed by the Department against the order-in-appeal no. 108/2013 dated 15.05.2013 passed by the Commissioner (Appeals) Central Excise, Raipur-I. 2. The brief facts of the case are that the assessee-Respondents are engaged in the manufacture of Sponge Iron, M.S. Billet, M.....

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....Appeals) who has granted relief by observing that the assessable value has to be determined under Rule 11 read with Rule 8 and Rule 9 in respect of the goods supplied to their sister concern for captive consumption. The appellate authority has also accepted the certificate of the Chartered Accountant and after adjustment, computed the duty liability of Rs. 90,340/- and set aside the remaining amou....