2018 (4) TMI 752

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..... the Appellants Ms. Rinki Arora, Advocate, for the Respondent Per: B. Ravichandaran: Revenue is aggrieved by the order dated 22.2.2017 of Commissioner (Appeals I), Bhopal. The short point involved in the present dispute is that valuation of paper covered aluminium /copper wire strips, etc. cleared by the respondents to their sister unit. The value adopted by the respondent was objected by the .....

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..... act that original proceedings are for demand of differential duty. No process of valuation under CAS 4 was followed by the Revenue so that, the correctness can be confirmed by the remand proceedings. The proceedings are for demanding differential duty which, as correctly held in the impugned order are not sustainable for want of legal and factual basis. Accordingly, the impugned order is sustained .....

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