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        Case ID :
        Central Excise

        CESTAT allowed the appeal and set aside the impugned demand. The...

        Demand set aside: extended limitation cannot sustain 01.05.2003-30.09.2004; Rule 9 misapplied without s.4(3)(b)(ii)-(iv) findings and Rule 10 mandates valuation as if unrelated

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                CESTAT allowed the appeal and set aside the impugned demand. The Tribunal held the extended period of limitation could not sustain the demand for the period 01.05.2003-30.09.2004 in light of controlling SC precedent, rendering confirmation under the extended period untenable. Further, the adjudication erroneously applied Rule 9 of the Valuation Rules by treating oil marketing companies as "related persons" without recording requisite findings under s.4(3)(b)(ii)-(iv) of the Central Excise Act, 1944; Rule 10 requires valuation as if not related unless those statutory relationships are established. For these reasons the demand lacked legal foundation and the appeal was allowed.
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