https://www.taxtmi.com/caselaws?id=2220 Common directors, shareholding and partnership links established related-person status and inter-connection between the concerns, so valuation under the Central Excise Valuation Rules, 2000 was properly made under Rule 8 read with Rules 9 and 10. The Department was not required to conduct any further enquiry into mutual business interest once relatedness was shown. The demands were not time-barred because, for periodical returns, the relevant date remained the statutory date under Section 11A and could not be shifted to the date of later departmental disclosure. The pleas of revenue neutrality and exemption also failed, leaving the valuation and demand orders sustained. en-us Wed, 13 Jun 2007 00:00:00 +0530 Tue, 15 Apr 2008 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2220 Common directors, shareholding and partnership links established related-person status and inter-connection between the concerns, so valuation under the Central Excise Valuation Rules, 2000 was properly made under Rule 8 read with Rules 9 and 10. The Department was not required to conduct any further enquiry into mutual business interest once relatedness was shown. The demands were not time-barred because, for periodical returns, the relevant date remained the statutory date under Section 11A and could not be shifted to the date of later departmental disclosure. The pleas of revenue neutrality and exemption also failed, leaving the valuation and demand orders sustained. Case-Laws Central Excise Wed, 13 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2220