2004 (4) TMI 125

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..... tes to valuation of the impugned goods transferred by the appellants to their own unit for conversion into compressed gas. The Adjudicating Commissioner has held such transfer to be 'Sale' and has disapproved valuation of the impugned goods claimed by the appellants at the rate of 115% of the cost of production. The learned Sr. Advocate draws our attention to Rule 8 and the proviso to Rule 9 of th .....

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