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2017 (5) TMI 1816
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....br>Central Excise<br>HON'BLE MR. ASHOK JINDAL, MEMBER (JUDICIAL) AND HON'BLE MR. ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) For the Appellant : Ms. Krati Somani, Advocate For the Respondent : Shri. Satyapal, AR ORDER Per Ashok Jindal: The appellants are in appeal against the impugned order confirming the demand of duty along with interest and imposing penalties on all the appellants on ....
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....mitted fact that the appellants are clearing goods to alleged sister unit as well as the independent buyers. In that circumstances, Rule 9/Rule 8 Central Excise Valuation Rules, 2000 is not applicable to the facts of this case, therefore, the impugned order is to be set aside. To support this contention, she relied on the decision of this Tribunal in the case of Ispat Industries ltd. reported in 2....
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....ation) Rules, 2000, is applicable to the facts of the case, where the appellants cleared goods to sister unit as well as to independent buyers or not? 7. Although, the Ld. AR is strongly emphasis that they have cleared goods to their sister unit, therefore, the valuation is to done as per Rule 8/ Rule 9 of the Valuation Rules. We also find that it is fact on record, the appellant is clearing go....