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TMI Blog2018 (3) TMI 1755X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of the inter connected nature of the two entities in accordance with Section 4 of the Central Excise Act, 1944 is on record. The valuation is of goods cleared to M/s Pawan Casting (Meghalaya) Pvt. Ltd., which Should, therefore, have been computed on cost of production was not undertaken by the appellant. Accordingly the appellant s liability to pay tax does not conform to Central Excise Valuati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue(s) C. J. Mathew : The present appeal has been filed by the appellant against the impugned order-in-original no.02/2014/CCE/Shillong dated 28th February 2014 of Commissioner of Central Excise, Shillong. 2. The allegation against the appellant, M/s Meghalaya Cast Alloys Pvt Ltd is that they have been clearing the goods to a sister unit, M/s Pawan Casting (Meghal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e entire exercise is revenue neutral as they are entitled to the benefit of refund of duty discharged will not suffice for the purpose of excluding them for the application of the said Rules. Accordingly, the value proposed for computation of tax liability in the impugned order cannot be faulted. 5. It is the contention of Learned Counsel that there has been no suppression on their part ..... X X X X Extracts X X X X X X X X Extracts X X X X
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