https://www.taxtmi.com/caselaws?id=152232 Rule 8 of the Valuation Rules, 2000 does not automatically apply to transfers to a taxpayer's own units where the dominant pattern of clearances is sale to independent buyers at the same price. On the undisputed facts, 99% of production was sold to outside buyers and only a small portion was transferred internally, so the Larger Bench valuation principle governed and Rule 8 was treated as inapplicable. The demand and penalty were set aside, and the duty-confirming order was vacated. en-us Thu, 15 Oct 2009 00:00:00 +0530 Thu, 08 Jun 2017 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152232 Rule 8 of the Valuation Rules, 2000 does not automatically apply to transfers to a taxpayer's own units where the dominant pattern of clearances is sale to independent buyers at the same price. On the undisputed facts, 99% of production was sold to outside buyers and only a small portion was transferred internally, so the Larger Bench valuation principle governed and Rule 8 was treated as inapplicable. The demand and penalty were set aside, and the duty-confirming order was vacated. Case-Laws Central Excise Thu, 15 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152232