2017 (9) TMI 771

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..... g present appeal does not hold good any more - appeal dismissed - decided against Revenue. - E/2079/2007-EX[DB] - FINAL ORDER NO.70810/2017 - Dated:- 10-8-2017 - Mr. Anil Choudhary, Member (Judicial) and Mr. Anil G. Shakkarwar, Member (Technical) Shri Sandeep Kumar Singh (Dy. Commr.) for Appellant Ms. Shreya Dahiya (Advocate) for Respondent ORDER The present appeal filed by R .....

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..... provided under Central Excise Valuation Rules, 2000. In the first appeal before learned Commissioner (Appeals), the respondent had contested and submitted that the value of transaction with the independent buyers was less than the value adopted for discharge of Central Excise Duty in respect of goods dispatch on stock transfer basis to sister concern M/s Sangam Structurals Limited. The learned Co .....

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..... stries Ltd. 4. Heard the learned counsel for the respondent. The learned counsel for the respondent has argued that since Revenue has decided not to file appeal before Hon ble Supreme Court the ground raised by Revenue does not survive. 5. Having considered the rival contentions we find that the ground raised by the Revenue for preferring present appeal does not hold good any more we, ther .....

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