AdvertisementSuper Forging & Steels Ltd Vs Commissioner of CGST & Central Excise (CESTAT Kolkata) The appeal concerned the valuation of finished goods cleared by the appellant to its own unit on payment of Central Excise duty. The Department alleged that the goods had not been valued correctly and raised a demand of Rs.29,33,166, which was confirmed by the Adjudicating Authority. The appellant submitted that during the same period it had paid Rs.16,60,354 through supplementary invoices. According to the appellant, this payment had not been considered by the Adjudicating Authority while passing the ...