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TMI Blog2017 (5) TMI 1816X X X X Extracts X X X X X X X X Extracts X X X X ..... ASHOK JINDAL, MEMBER (JUDICIAL) AND HON'BLE MR. ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) For the Appellant : Ms. Krati Somani, Advocate For the Respondent : Shri. Satyapal, AR ORDER Per Ashok Jindal: The appellants are in appeal against the impugned order confirming the demand of duty along with interest and imposing penalties on all the appellants on the charge of under valuation of goods. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods to alleged sister unit as well as the independent buyers. In that circumstances, Rule 9/Rule 8 Central Excise Valuation Rules, 2000 is not applicable to the facts of this case, therefore, the impugned order is to be set aside. To support this contention, she relied on the decision of this Tribunal in the case of Ispat Industries ltd. reported in 2007 (209) ELT 185 (Tri. LB.) 4. On the other h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case, where the appellants cleared goods to sister unit as well as to independent buyers or not? 7. Although, the Ld. AR is strongly emphasis that they have cleared goods to their sister unit, therefore, the valuation is to done as per Rule 8/ Rule 9 of the Valuation Rules. We also find that it is fact on record, the appellant is clearing goods to their sister unit as well as the independent buy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f under valuation is sustainable. In these set of facts, we hold that the charge of under valuation is not sustainable against the appellants as they cleared goods to sister unit as well as to independent buyers at the same price. Therefore, we do not find any merit in the impugned order and no force of the argument advanced by the Ld. AR. With these observations, the impugned order is set aside. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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