https://www.taxtmi.com/caselaws?id=377203 Rule 9 of the Central Excise Valuation Rules applies only where excisable goods are sold to or through a related person in the manner contemplated by section 4(4)(c) of the Central Excise Act, and the special valuation method is confined to cases of exclusive related-person clearances. Where the assessee also makes regular sales to independent buyers, the price charged to those independent buyers remains the relevant assessable value, and mere predominance of supplies to the related person does not justify Rule 9 valuation. On that basis, related-person valuation, together with the duty demand and penalties built on it, could not be sustained. en-us Wed, 20 Mar 2019 00:00:00 +0530 Tue, 26 Mar 2019 06:36:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377203 Rule 9 of the Central Excise Valuation Rules applies only where excisable goods are sold to or through a related person in the manner contemplated by section 4(4)(c) of the Central Excise Act, and the special valuation method is confined to cases of exclusive related-person clearances. Where the assessee also makes regular sales to independent buyers, the price charged to those independent buyers remains the relevant assessable value, and mere predominance of supplies to the related person does not justify Rule 9 valuation. On that basis, related-person valuation, together with the duty demand and penalties built on it, could not be sustained. Case-Laws Central Excise Wed, 20 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377203