2016 (11) TMI 1585

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....Shri Vipul Agarwal, Advocate for the appellants Shri G.R. Singh, A.R. for the respondent JUDGEMENT Per Justice (Dr.) Satish Chandra: All the three appeals have been filed against the Order-in-Original No.40-41, 05 - 06 and 03 passed by the Commissioner of Central Excise, Bhopal on 31.10.2013, 27.2.2014 and 31.1.2014 regarding various units. 2. The common issue is pertaining to the valuation o....