https://www.taxtmi.com/caselaws?id=77876 Independent sales of identical goods to unrelated buyers were available for the later part of the dispute period, so assessable value had to be based on those sales rather than on the related-party transaction; the differential duty demand for that period was therefore not sustainable. The document also states that Section 14A required appointment of an independent practising cost accountant to determine cost of production, so the appointment of an internal Department officer for that task was invalid. On that basis, the rectification application succeeded, the earlier order was amended, and the duty demand and consequential penalty for the disputed later period did not survive. en-us Mon, 23 Nov 2009 00:00:00 +0530 Mon, 18 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77876 Independent sales of identical goods to unrelated buyers were available for the later part of the dispute period, so assessable value had to be based on those sales rather than on the related-party transaction; the differential duty demand for that period was therefore not sustainable. The document also states that Section 14A required appointment of an independent practising cost accountant to determine cost of production, so the appointment of an internal Department officer for that task was invalid. On that basis, the rectification application succeeded, the earlier order was amended, and the duty demand and consequential penalty for the disputed later period did not survive. Case-Laws Central Excise Mon, 23 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77876