2014 (8) TMI 319

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..... nts have the detailed worksheet showing the price charged to independent buyers during the relevant time and as per the Tribunals Larger Bench decision in the case Ispat Industries Ltd.: [2007 (2) TMI 5 - CESTAT, MUMBAI], the procedure followed by the appellants is correct - Commissioners need not have required the appellants to make any pre-deposit for hearing the appeal - matter remanded back - .....

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..... appellants to deposit 50% of the duty demanded. It was submitted by the learned counsel that the issue involved is valuation of goods cleared to their sister concerns. It is the submission of the appellants that the appellants had valued the goods correctly and adopted the price charged to individual buyers for clearance to their related concerns. However, the department has taken a view that duty .....

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