https://www.taxtmi.com/caselaws?id=155392 Where sales to independent buyers provide a normal transaction value, clearances to a related subsidiary unit need not be valued under Rule 8, and the demand based on a 115% cost method failed on these facts. The record also showed no suppression or misstatement: monthly returns were filed, the department knew of the clearances and relationship, and the assessee disputed liability from the outset. In that setting, the extended period was unavailable, and the duty deposited during investigation could not be treated as short-paid duty under Section 11A(2B) with interest under Section 11AB. The impugned order was set aside and consequential relief followed. en-us Wed, 14 Jul 2010 00:00:00 +0530 Wed, 04 Sep 2013 11:05:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155392 Where sales to independent buyers provide a normal transaction value, clearances to a related subsidiary unit need not be valued under Rule 8, and the demand based on a 115% cost method failed on these facts. The record also showed no suppression or misstatement: monthly returns were filed, the department knew of the clearances and relationship, and the assessee disputed liability from the outset. In that setting, the extended period was unavailable, and the duty deposited during investigation could not be treated as short-paid duty under Section 11A(2B) with interest under Section 11AB. The impugned order was set aside and consequential relief followed. Case-Laws Central Excise Wed, 14 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155392