2008 (6) TMI 445 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi heard a case where an appellant sent goods from one unit to another, reversing Cenvat credit. The Department demanded differential duty and imposed a penalty. The appellant argued that the value should be determined under Rule 11 of the Valuation Rules. The Tribunal agreed with the appellant and allowed the appeal with consequential relief.