2018 (7) TMI 766

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....l filed by Revenue challenges against order-in-appeal no. 29 to 30/2009(Ahd-I)CE/ID/Commr(A)/Ahd dated 30th 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 the jurisdictional authorities, the recipient of....

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....lar 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 provide comparable transaction value for ascertaining ....