2020 (6) TMI 347

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.... transferred to sister concerns when there is also sale price of the same goods to independent consumers through service branches by the respondent herein. The respondent is a manufacturer of various parts of refrigerators, compressors etc. which they transfer to their sister concerns. They also sell these parts to various independent buyers for use in repair, maintenance, etc., Show cause notice dated 18.12.2009 was issued to the respondent alleging that since there is a sale to independent buyers, the same value must also be adopted to the goods transferred by them to their sister concerns. Accordingly, the differential duty was demanded from the respondent along with interest. Penalty was also proposed to be imposed upon them. After foll....

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....is squarely covered by this clarification inasmuch as the dispute is with respect to the value of goods transferred/sold to related buyers and there is also a price of the same goods sold to independent buyers. He would submit that they have followed this clarification of the Board and the Commissioner has also followed the same in the impugned order. Therefore, the impugned order is correct and there is no force in the appeal of the Revenue. 6. On the contrary, Ld. Departmental representative asserts that when there is a price of sale of identical goods to independent buyers, that price must be adopted for sale/buy transfer to related persons also. 7. We have considered the arguments made by both sides and perused the records. 8. ....