2008 (2) TMI 766

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..... ) Rules, 2000 is adequate to deal with such cases which requires value of comparable goods to be taken as the basis for valuation of part of the goods not sold - we set aside the impugned order which has confirmed differential duty on the ground of wrong valuation - appeal allowed - decided partly in favor of appellant. - E/92/2005 - A-331/KOL/2008 - Dated:- 27-2-2008 - Dr. Chittaranjan Satapa .....

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..... We find merit in the submission that Rule 8 of the Central Excise (Valuation) Rules, 2000 which has been applied by the Department to the case at hand, is not appropriate as all of the excisable goods have not been used for consumption by the Appellants sister unit but there are substantial sales to independent buyers. Rule 8 will apply only when none of the goods are sold but are taken for capt .....

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