https://www.taxtmi.com/caselaws?id=431333 The tribunal allowed the appeal, setting aside the impugned order and granting relief to the appellant. The demand for the period before September 2014 was deemed time-barred as the extended period of limitation was incorrectly invoked. For the period from October 2014 to July 2015, the correct Valuation Rules were not applied, rendering the demand unsustainable. Insufficient evidence was found to establish the relationship between the appellant and its buyers, leading to the conclusion that the demand could not be sustained on merits. en-us Fri, 02 Dec 2022 00:00:00 +0530 Sat, 10 Dec 2022 11:14:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431333 The tribunal allowed the appeal, setting aside the impugned order and granting relief to the appellant. The demand for the period before September 2014 was deemed time-barred as the extended period of limitation was incorrectly invoked. For the period from October 2014 to July 2015, the correct Valuation Rules were not applied, rendering the demand unsustainable. Insufficient evidence was found to establish the relationship between the appellant and its buyers, leading to the conclusion that the demand could not be sustained on merits. Case-Laws Central Excise Fri, 02 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431333