2019 (7) TMI 461

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...., 19593, 19605 & 19714 of 2019 - -<br>Central Excise<br>Civil Appeal No(s). of 2019 (Diary No. 19365/2019) Civil Appeal No(s). of 2019 (Diary No. 19591/2019) Civil Appeal No(s). of 2019 (Diary No. 19612/2019) Civil Appeal No(s). of 2019 (Diary No. 19618/2019) Civil Appeal No(s). of 2019 (Diary No. 19513/2019) Civil Appeal No(s). of 2019 (Diary No. 19362/2019) Civil Appeal No(s). of 2019 (Diary No.....

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....conclusion:- "16. ........we are of the view that the clearances of all the manufacturing units will need to be clubbed and the benefit of duty free clearance under Notification 8/2003 is to be allowed to SBDTPL only. Consequently, we uphold the findings of the Adjudicating Authority regarding clubbing of the value of clearances." Having assessed the factual foundation which has been l....

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....rs. Reliance was placed on the decision of this Court in Commissioner of Central Excise, Chandigarh vs. Bharti Telecom Ltd 2008 (226) ELT (SC), From the impugned decision of the Tribunal and particularly from the submissions which have been recorded on the aspect of valuation, we do not find that this point was specifically recorded as having been raised. If at all such a submission was address....