https://www.taxtmi.com/caselaws?id=376835 The appeals challenged duty demands and penalties imposed on the appellants for allegedly favoring a related buyer with higher discounts. The Tribunal ruled in favor of the appellants, stating that Rule 9 of the Central Excise Valuation Rules does not apply when sales are made to both related and unrelated buyers. Consequently, penalties under Section 11AC were deemed unwarranted, and the matter was remanded for reevaluation without penalties. The judgment emphasized the need for a fresh assessment based on the appellants' arguments. en-us Thu, 14 Mar 2019 00:00:00 +0530 Mon, 18 Mar 2019 08:10:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376835 The appeals challenged duty demands and penalties imposed on the appellants for allegedly favoring a related buyer with higher discounts. The Tribunal ruled in favor of the appellants, stating that Rule 9 of the Central Excise Valuation Rules does not apply when sales are made to both related and unrelated buyers. Consequently, penalties under Section 11AC were deemed unwarranted, and the matter was remanded for reevaluation without penalties. The judgment emphasized the need for a fresh assessment based on the appellants' arguments. Case-Laws Central Excise Thu, 14 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376835