2009 (2) TMI 527

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..... Panda, Member (J)]. The entire confusion arose in this case is as to whether there was any discrimination done by the appellant while selling to different buyers and also making use of part of the production for captive consumption. Revenue invoked Central Excise Valuation (Determination of Prices of Excisable Goods) Rules, 2000 and most particularly Rules 8 and 9 thereof were applied to va .....

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..... k upon the reading of Valuation Rules, 2000 as aforesaid, we have to examine whether there was any discrimination in valuation adopted by an assessee. If the discrimination is attributable for any cogent reason recognized by law that only calls for valuation under Section 4(1)(b) of Central Excise Act, 1944. We did not find any discrimination that was at all existing in the present appeal. The app .....

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