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TMI Blog2008 (9) TMI 832X X X X Extracts X X X X X X X X Extracts X X X X ..... Rakesh Kumar Member (T)]. The appellant, a public sector enterprises, manufacture; among other items, Methanol in their factory at Naya Nangal, District Ropar, Punjab, while the bulk of the Methanol is cleared for captive consumption for use in the manufacture of fertilizer, the production of Methanol, which is in excess of their requirement, is sold to various industrial consumers. A small ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de order-in-original dated 26-2-04 confirmed the duty demand of Rs. 25,531/- along with interest and beside this, imposed equal penalty on the appellant under Section 11AC of the Central Excise Act, 1944. The Commissioner of Central Excise (Appeals) vide order-in-appeal No. 437/CE/Appeal/Ldh/2004 dated 28-6-04, upheld the Assistant Commissioner s order. It is this order of CCE (Appeals), which has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Valuation Rules cannot be invoked; (b) Methanol was being sold to Bhatinda and Panipat units without any discount while sale was being made to other buyers at a discount and, thus, no favour was shown to Bhatinda and Panipat units; and (c) Tribunal in case of CCE, Pune v. Arofine Polymers Limited reported in 2007 (214) E.L.T. 241 (Tri. - Mumbai) relying upon its earlier decision in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anipat and Bhatinda units of the appellant are treated as related persons (inter-connected undertaking), Rule 10 read with Rule 8 cannot be invoked as these are substantial sales to independent buyers and Tribunal in case of CCE, Pune v. Arofine Polymers Limited (supra), relying upon its earlier judgments in cases of CCE v. Rocket Engineering Corporation Pvt. Ltd. (Order No. A/668-669/C-III/SMB/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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