2004 (4) TMI 125

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...., Member (T)]. - Heard both sides. The dispute in this case relates to valuation of the impugned goods transferred by the appellants to their own unit for conversion into compressed gas. The Adjudicating Commissioner has held such transfer to be 'Sale' and has disapproved valuation of the impugned goods claimed by the appellants at the rate of 115% of the cost of production. The learned Sr. Advoca....