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TMI Blog2005 (5) TMI 509X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent. [Order per : Moheb Ali M., Member (T)]. The applicants manufacture goods falling under Chapter Heading 28 and 29 of the Schedule to Central Excise Tariff Act. One of the products namely Para-cresidine is sold to the applicant s sister concern. The dispute pertains to valuation of the product sold to the sister concern. It has to be mentioned that the same product is sold to other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e course of argument it was urged that the present case was squarely covered by the decision of the Tribunal in the case of PEPSICO India Holdings (P) Ltd. [2004 (163) E.L.T. 478] in which the Tribunal held that the special provisions contained in Section 4(1)(a)(iii) are applicable in cases where goods are sold exclusively to or through related persons. There is no dispute that the above decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... limitation is not invocable we observe that apart from the fact that a part of the period is covered under normal period of limitation of one year, larger period of limitation appears to be applicable in the facts and circumstances of the case. The details in regard to this issue can be gone into when the appeal is taken up. There are other issues as well such as whether any adjustments were made ..... X X X X Extracts X X X X X X X X Extracts X X X X
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