TMI Blog2005 (1) TMI 184X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 file the price declaratio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 (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 held that longer period of limitation cannot apply. The applicant prayed that none of the decisions had been considered though they had been cited in the appeal memo. Therefore, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ransferred 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 decide the case de novo after taking into account the above mentioned case laws and also to re-calculate the assessable value of the goods as per CAS-4 by observing the principles of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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