9911796707
TMI Blog2024 (10) TMI 504X X X X Extracts X X X X X X X X Extracts X X X X ..... atural justice - HELD THAT:- It is apparent from the impugned order that the first appellate authority concluded that the original authority was required to proceed in accordance with rule 8 of Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 and with the circular of Central Board of Excise Customs (CBEC) supra. This was on a clear finding that transactions with unrelated persons did not exist for application in clearances to related person. It is seen from the order of the original authority that, despite having been furnished with costs sheet necessary for assessing the value as per rule 8 of Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000, the original authority proceeded t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a particular manner despite transaction value being available. According to appellant-Commissioner, the order [order-in-appeal no. PUN-SVTAX-000-APP-0001-14-15 dated 1st January 2015] of Commissioner of Service Tax (Appeals), Pune is not legal and proper in having upheld resort to rule 8 of Central Excise Valuation (Determination of Value of Excisable Goods) Rules, 2000 inasmuch as the impugned goods being cleared to their related units at Vadodara and Bangalore was to be assessed at the price at which respondent had been clearing to purportedly unrelated units at Vadodara and Bangalore. 2. The respondent manufactures special compound which they cleared to units in Vadodara and Bangalore and, on the submission that the value of clearance wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der of the original authority while urging us to set aside the order of the first appellate authority to the effect that The Order for Finalisation of Assessment for the year 2012-13 bearing F. No. V/15-29/Prov.Ass/Dhariwal/12-13 dated 05.03.2014 passed by the Assistant Commissioner, Central Excise, erstwhile Pune-VIII Division, now South Shirur Division, erstwhile Pune-III Commissionerate, now Pune-IV Commissionerate is set aside and the Provisional Assessment is ordered to be finalized by following the procedure laid down in Rule 8 of the Central Excise Valuation {Determination of Price of Excisable Goods) Rules, 2000 read with CBEC Circular dated 13.02.2003, as mentioned above. 6. It is apparent from the impugned order that the first app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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