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TMI Blog2015 (10) TMI 2491X X X X Extracts X X X X X X X X Extracts X X X X ..... d Signatory of the appellant Company, in his statement dated 24.02.2014 stated that they have cleared the goods to the independent buyers also they have transferred the goods on payment of duty to their sister units on the transaction value of the independent buyer. It is seen that the appellant also placed the decision of the Larger Bench before the adjudicating authority which is duly recorded i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de afresh after considering the facts and law of the case including the decision of Tribunal in the appellants own case. Both the appeals are allowed by way of remand. Applications for early hearing are dismissed as infructuous. - Appeal No. : E/10898-10899/2015 - ORDER No. A/11568-11569/2015 - Dated:- 28-10-2015 - Mr. P.K. Das, Hon'ble Member (Judicial) and Mr. P.M. Saleem, Hon'ble Me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of the goods. The adjudicating authority confirmed the demand of duty on the goods transferred to their sister units/ own units by adopting assessable value under Rule 8 of the Valuation Rules, 2000 on CAS 4 certificate. According to the appellants, they are also selling the same goods to the independent buyers and therefore, the value would be determined on transaction value as held by the L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the goods to the independent buyers also they have transferred the goods on payment of duty to their sister units on the transaction value of the independent buyer. It is seen that the appellant also placed the decision of the Larger Bench before the adjudicating authority which is duly recorded in the adjudication order. But, the adjudicating authority had not given any finding on the facts and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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