2017 (4) TMI 1486

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..... Shreya Dahiya, Advocate For the Respondent : Sh. Dharam Singh, AR ORDER Per: Justice (Dr.) Satish Chandra: The present appeal is filed against the order-in-appeal No. 121/RPR-I/2011 dated 02.08.2011 passed by the Commissioner (Appeals-I), Customs & Central Excise, Raipur. 2. Brief facts of the case are that during the period under consideration, the appellant was engaged in the manufacture ....

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....as per Rule 8 of the Central Excise Rules, 1944. Being aggrieved, the present appeal is filed by the appellant. 3. With this background, we heard Ms. Shreya Dahiya, ld. Advocate for the appellant and Shri Dharam Singh, ld. AR for the Revenue. 4. After hearing the rival submissions and on perusal of record, it appears that it is not in dispute that during the relevant period, the appellant had su....

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....ther articles, the value shall be (one hundred and ten per cent) of the cost of production or manufacture of such goods". 5. Bare reading of the above rule would show that rule 8 of Valuation Rules comes into play in cases of transfer of goods to a sister/ related concern without consideration. Admittedly, this is not a case of no sale and it is also not the case of the Department that sale docum....