https://www.taxtmi.com/caselaws?id=351895 The Tribunal allowed the appeal, setting aside the impugned order. It determined that the correct valuation method for goods sold to related persons and independent buyers was Rule 11 read with Rule 9, not Rule 4 as initially invoked. The show cause notice was deemed defective for relying on incorrect provisions, leading to the unsustainability of the order. The judgment highlighted the significance of applying the appropriate rules in mixed sales scenarios and clarified the legal interpretation of relevant provisions. en-us Thu, 30 Nov 2017 00:00:00 +0530 Thu, 17 Jan 2019 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351895 The Tribunal allowed the appeal, setting aside the impugned order. It determined that the correct valuation method for goods sold to related persons and independent buyers was Rule 11 read with Rule 9, not Rule 4 as initially invoked. The show cause notice was deemed defective for relying on incorrect provisions, leading to the unsustainability of the order. The judgment highlighted the significance of applying the appropriate rules in mixed sales scenarios and clarified the legal interpretation of relevant provisions. Case-Laws Central Excise Thu, 30 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351895