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TMI Blog2015 (9) TMI 1336X X X X Extracts X X X X X X X X Extracts X X X X ..... t is engaged in the manufacture of sponge iron and billets, which are being cleared by them to outside independent wholesale buyers as also to their sister concern M/s. Sunil Steel Re-Rollers Pvt. Ltd., who is further using the same for manufacture of re-rollable products which are being cleared by their sister concern on payment of duty. For removing the goods to their sister concern, the appellants have adopted the same assessable value, on which the goods are being sold to independent buyers. 3. However, the Revenue entertained a view that for the clearances made to the sister concern, the appellants should have adopted the assessable value as 110% of the cost of production. Accordingly, the proceedings were initiated against them ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cts of the present case. 6. It may not be out of place to mention here that the legal issues are referred to and placed before the Larger Bench of the Tribunal so as to declare the law on the disputed issue with a purpose of settling the disputed issue. Once the law is declared, all the authorities below are expected to follow the same in deciding the various matters. If such declaration of law by the Larger Bench or by any other decision of the Tribunal is ignored by the authorities, deciding on the issue, the entire purpose of declaring the law gets defeated. Such an action on the part of the lower authorities leads to unnecessary litigations involving litigation cost on the part of the appellant as also unnecessary burdening the hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to impose costs of Rs. 2,500/- (Rupees Two Thousand Five Hundred), to be remitted by Revenue to the credit of the assessee, within 30 days from today. 15. We are also constrained to observe that adjudication and drafting of adjudication orders requires training; and incompetent departmental adjudication ill serves the interests of the State. Apart from accentuating the appellate docket load, such casual orders contribute to faith deficit in the process of departmental education and imperils the due process of law. The appropriate authorities may consider this pathology writ large in departmental adjudication. For this purpose, we direct that a copy of this judgment be marked to the Board of Central Excise and Customs and to the Secr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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