2005 (1) TMI 184

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....er (T) (Oral)]. - The applicant M/s. BMF Beltings Ltd. have filed an application for ROM in respect of Final Order No. 1392/2004, dated 17th August, 2004 passed by this Bench. 2. The issue relates to the valuation of goods supplied from the petitioner's Unit-I to Unit-II. In the above Final Order, it has been held as follows : "Since the appellants had not adopted the correct value as requir....

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....L.T. 241 (S.C.) 4.         Hindustan Copper Ltd. v. CCE, Indore - 2001 (135) E.L.T. 1342 (Tri. - Del.) 4. It was also brought to our attention that this Bench, in the MRF Ltd. case - 2004 (169) E.L.T. 125 (T-Bang.), held that when the transfer is to another unit of the manufacturer, there cannot be allegation of attempt to evade duty when the credit is....