https://www.taxtmi.com/caselaws?id=272347 The Appellate Tribunal CESTAT BANGALORE addressed issues concerning the valuation of goods sold to related parties, application of Central Excise Valuation Rules, clearance of waste and scrap without duty payment, and the time bar for demand related to valuation. The Tribunal upheld the application of Rule 4 for goods sold partly to related parties and partly to independent buyers, remanding the matter for quantification based on factory gate sale prices. It also directed further examination on the excisability of waste and scrap and the time bar for demand, emphasizing the need for expedited proceedings due to the case's age. en-us Wed, 10 Feb 2016 00:00:00 +0530 Mon, 07 Mar 2016 15:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272347 The Appellate Tribunal CESTAT BANGALORE addressed issues concerning the valuation of goods sold to related parties, application of Central Excise Valuation Rules, clearance of waste and scrap without duty payment, and the time bar for demand related to valuation. The Tribunal upheld the application of Rule 4 for goods sold partly to related parties and partly to independent buyers, remanding the matter for quantification based on factory gate sale prices. It also directed further examination on the excisability of waste and scrap and the time bar for demand, emphasizing the need for expedited proceedings due to the case's age. Case-Laws Central Excise Wed, 10 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272347