2024 (3) TMI 910

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....RDER NO. 75490 – 75491 / 2024<br>Central Excise<br>HON'BLE MR. ASHOK JINDAL, MEMBER (JUDICIAL) And HON'BLE MR. K. ANPAZHAKAN, MEMBER (TECHNICAL) Shri Rahul Tangri,Advocate & Ms.Payal Bharwani, Chartered Accountant for the Appellant-Assessee Shri S.S.Chattopadhyay, Authorized Representative for Revenue ORDER Per Ashok Jindal : Both sides are in appeals arising out of the same impug....

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....2004, the assessee started paying duty on calcined alumina (Smelter) and cleared to their sister unit as per Rule 8 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules,2000. 2.3 To that effect, the assessee intimated to the respondent, but no communication was received from them and clacined alumina (Sale) was cleared on payment of Excise duty on transaction value ....

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....ed alumina (Sale) are the same products. 2.6 Further, it was held that the extended period of limitation is not invokable. Consequently, the adjudicating authority confirmed the duty for the normal period of limitation along with interest. 2.7 Against the said order, both sides are in appeals. 3. Heard both sides and considered the submissions in the grounds of appeal and the arguments ad....

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....4 3. Fe2O3 0.02 max 0.02 - 0.025 4. TiOL &nbsp;0.008 max 0.005 - 0.01 5. SIO2 0.020 max 0.02 - 0.025 6. P2O5 0.003 max 0.0007 - 0.001 7. V2O5 0.003 max 0.003 - 0.005 8. CaO 0.015 max 0.02 - 0.03 9. Alpha Content 10 max 2 - 5 10. SSA (m2/G) 70 max 65 - 75 11. -325# Not defined 10 max 6. On....