2018 (7) TMI 766

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....ER Per : C J Mathew The present appeal filed by Revenue challenges against order-in-appeal no. 29 to 30/2009(Ahd-I)CE/ID/Commr(A)/Ahd dated 30^th January 2009 of Commissioner (Appeals-I) Central Excise, Ahmedabad. 2. Revenue is aggrieved by the dropping of demand of Rs. 26,37,028/- on the goods cleared by appellant to M/s Ornet Dyestuff Industries and of penalties imposed. According to th....

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....ed Representative placed reliance upon the circular no. M.R.(D.R.) no. 354/81/2000-TRU, dated 30th June 2000 of the Central Board of Excise & Customs prescribing the manner in which assessable value shall be determined for clearances to related persons. 4. On perusal of records, and upon considering the submission, we find that the bulk of the clearances are exported and therefore does not prov....