2019 (5) TMI 714

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.....N. Gohil (A.R.) for Respondent ORDER PER: RAMESH NAIR The appellant are engaged in the manufacture of Bromine-HBR falling under chapter of the first schedule to Central Excise Tariff Act, 1985. The goods manufactured by them are cleared to their own sister unit who is related person as well as independent buyers. The price charged to their sister concern is comparatively lower than the p....

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....despite the Larger Bench in the case of Ispat Industries Ltd (Supra) passed the judgments in the case of Ultratech Cement Ltd Vs. CCE 2017 (11) TMI 1385 CESTAT and in case of CCE Vs. Surya Roshni Ltd 2017 (357) ELT 978 (Tribunal) wherein, it was held that even though there is independent sale to the un-related buyers, the clearances made to the related person shall be valued in terms of Rule 8 of ....

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....stainable. He placed reliance on the following judgments: • Indeos ABS Ltd 2010 (254) ELT 628 (Guj.) • Special Steel Ltd 2015 (329) ELT 449 (T) • Narmada Chematur Pharmaceuticals Ltd 2005 (179) ELT 276 (SC) • Sarovar Hotel Pvt. Ltd 2018 (10) GSTL 72 (T) • Precot Mills Ltd 2014 (3113) ELT 789 (T) 3. He further submits that for dema....

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....r. He also placed reliance on the following judgments: • Handy Wires Pvt. Ltd 2015 (329) ELT 169 (Tri.-Mum.) • Rado Tyres Ltd 2004 (174) ELT 218 (Tri.-Bang.) • BPL Ltd 2000 (124) ELT 836 (T) • Rubicon Vs. CCE 1993 (66) ELT 207 (T) 5. Heard both the sides and perused the records. We find that the entire demand was confirmed relying on the Large....