2019 (6) TMI 834

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..... plicable to the goods which are not sold in Rule 8 of said Valuation Rules - appeal allowed - decided in favor of appellant. - Excise Appeal No. 70533 of 2018-EX[DB] - FINAL ORDER NO. 70904/2019 - Dated:- 25-4-2019 - SMT. ARCHANA WADHWA, MEMBER (JUDICIAL) AND MR. ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) Shri Dushyant Kumar, Consultant for the Appellant Shri San .....

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..... y on the basis of prices adopted for clearance of the goods to the institutional buyers. From the proceedings, we note that the goods were not sold and the only rule that is applicable to the goods which are not sold in Rule 8 of said Valuation Rules and therefore, we do not find the stand taken by the revenue to be correct. We, therefore, do not find the impugned order to be sustainable. .....

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