2004 (11) TMI 131

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....a, Member (J)]. - The demand of duty of Rs. 31,516/- has been confirmed against the appellants for the clearances of the washing machines made to their sister concern during the period April, 1999 to January, 2000 by adopting the assessable value at which the goods were being sold to independent buyers. In addition, penalty of identical amount has been imposed. 2. The appellants have not disput....

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....p as assessable value in case of transfer to their sister unit. 4. The appellants have also challenged the above order on the point of limitation, inasmuch as the show cause notice was issued after the normal period of limitation. However, on being queried, the ld. Advocate fairly agreed that the invoices showing the lower value in case of transfer to their Bhopal unit were not being placed bef....