Tribunal dismissed appeal on assessable value of goods sold to related party u/s 4(1)(b) of Central Excise Act r/w Valuation Rules 2000.

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....Appellate Tribunal's decision in identical matter of assessee for earlier period relied upon to dismiss department's appeal challenging determination of assessable value of goods sold or cleared to related party u/s 4(1)(b) of Central Excise Act read with Rules 8-11 of Central Excise Valuation Rules 2000 for recovery of Central Excise Duty along with interest and penalty.....