2009 (10) TMI 711

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..... e appellants filed this appeal against the impugned order whereby the demand is confirmed and the penalty is imposed on the ground that the goods cleared to the other units of the appellants are to be assessed as per the provisions of Rule 8 of Valuation Rules, 2000. 2. The contention of the appellants is that 99% of the production is cleared to the independent buyers and at the same price, the g .....

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..... here is no dispute in this regard. Some portion of the production is cleared to the other units of the appellants and we find that the ratio of the decision of the Larger Bench of the Tribunal relied upon by the appellants is fully applicable to the facts and circumstances of this case. Therefore, respectfully following the ratio of the Larger Bench's decision, the impugned order is set aside, the .....

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