2003 (11) TMI 230

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....air, Member (T)]. - Revenue's appeal is directed against the Order-in-Original No. 36 of 2001, dated 16-4-2001 passed by the Commissioner of Central Excise, Delhi. That order was passed pursuant to an order of remand of this Tribunal (E/139 to 142/93-D, dated 8-4-93). The issue for consideration was the valuation of rubber foam goods manufactured by the respondents herein. The Commissioner held th....

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....rd grounds become irrelevant in view of the settled legal position that where sale prices are the same for unrelated and related persons, the prices to unrelated buyers being the normal commercial price of goods, all the goods should be assessed at the normal sale prices to unrelated buyers. Learned Counsel appearing for the respondent has in this connection relied on the decision of the Apex Cour....