Duty demand in terms of rule 8 of Valuation Rules unsustainable as higher duty already paid

SAIL, Alloy Steel Plant Vs Commissioner of Central Excise (CESTAT Kolkata) CESTAT Kolkata held that demand of excise duty in terms of rule 8 of the Valuation Rules not sustainable as correct higher duty already paid in terms of rule 4 of the Valuation Rules. Facts- The Appellant is a Public Sector Undertaking under the Ministry of Steel, Government of India and is engaged in the activity of manufacturing excisable goods falling under chapters 72, 73 and 86 of the Central Excise Tariff Act. During the relevant period, the Appellant supplied billets, rounds, HT Bars, blooms, etc., to its indepen...