https://www.taxtmi.com/caselaws?id=415592 The Tribunal set aside the impugned order, ruling that Rule 7 of the Valuation Rules, 2000, is not applicable when goods are also sold at the factory gate to unrelated buyers. Consequently, the appeal was allowed, and the demand was quashed. Other issues raised by the appellants were not examined in detail as the primary finding on Rule 7's inapplicability was determinative. en-us Tue, 07 Dec 2021 00:00:00 +0530 Thu, 09 Dec 2021 08:38:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415592 The Tribunal set aside the impugned order, ruling that Rule 7 of the Valuation Rules, 2000, is not applicable when goods are also sold at the factory gate to unrelated buyers. Consequently, the appeal was allowed, and the demand was quashed. Other issues raised by the appellants were not examined in detail as the primary finding on Rule 7's inapplicability was determinative. Case-Laws Central Excise Tue, 07 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415592