https://www.taxtmi.com/caselaws?id=3862 Rule 9 of the Central Excise (Valuation) Rules cannot be applied merely because a single clearance was made to a buyer alleged to be related under Section 4(3)(b) of the Central Excise Act, 1944, when the remaining clearances were to independent buyers at the same price. The assessee's sale price could not be displaced by the buyer's onward resale price on these facts, as the related-party element did not justify automatic adoption of the resale value for assessable value. On that basis, Rule 9 was treated as inapplicable and the proposed differential duty and penalties were not sustainable. en-us Mon, 19 Nov 2007 00:00:00 +0530 Wed, 07 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3862 Rule 9 of the Central Excise (Valuation) Rules cannot be applied merely because a single clearance was made to a buyer alleged to be related under Section 4(3)(b) of the Central Excise Act, 1944, when the remaining clearances were to independent buyers at the same price. The assessee's sale price could not be displaced by the buyer's onward resale price on these facts, as the related-party element did not justify automatic adoption of the resale value for assessable value. On that basis, Rule 9 was treated as inapplicable and the proposed differential duty and penalties were not sustainable. Case-Laws Central Excise Mon, 19 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3862