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Duty demand invoking rule 8 of CVR, 2000 without any reasonable justification unsustainable
Case Law Details
- Case Name
- Avon Steel Industries Pvt. Ltd. Vs Commissioner of Central Excise (CESTAT Chandigarh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chandigarh
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Avon Steel Industries Pvt. Ltd. Vs Commissioner of Central Excise (CESTAT Chandigarh)
CESTAT Chandigarh held that duty demand valuing goods cleared to sister concern in term of rule 8 of the Central Excise (Valuation) Rules, 2000 (CVR, 2000) without any reasonable justification and without providing report of Deputy Director (Cost) is unsustainable in law.
Facts- The appellants are engaged in the manufacture of “HR Coils”; they sell the coils to related as well as unrelated parties. On conduct of an audit of the appellants, Revenue came to the conclusion that the appellant...
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