9911796707
TMI Blog2005 (1) TMI 184X X X X Extracts X X X X X X X X Extracts X X X X ..... BMF Beltings Ltd. have filed an application for ROM in respect of Final Order No. 1392/2004, dated 17th August, 2004 passed by this Bench. 2. The issue relates to the valuation of goods supplied from the petitioner's Unit-I to Unit-II. In the above Final Order, it has been held as follows : "Since the appellants had not adopted the correct value as required under the rules and they also did not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; Hindustan Copper Ltd. v. CCE, Indore - 2001 (135) E.L.T. 1342 (Tri. - Del.) 4. It was also brought to our attention that this Bench, in the MRF Ltd. case - 2004 (169) E.L.T. 125 (T-Bang.), held that when the transfer is to another unit of the manufacturer, there cannot be allegation of attempt to evade duty when the credit is available at the receiving unit. Hence, it has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oned Final Order, the decisions cited by the applicant have not been taken into consideration. Those decisions are squarely applicable to the present case wherein the goods are transferred from one sister unit to another sister unit. In such cases, allegation of attempt to evade duty is not sustainable. Since these decisions have not been considered, we remand the case to the Commissioner to decid ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
