https://www.taxtmi.com/caselaws?id=763612 The Tribunal ruled in favor of the appellants, determining that the two companies were not related persons under Section 4(1)(3) of the Central Excise Act, 1944, thus nullifying the demand based on alleged relationships. Rule 9 of the Central Excise Valuation Rules was found inapplicable, as not all goods were sold through the alleged related party. The show cause notice was deemed to have exceeded its scope, and the impugned orders by the Commissioner (Appeals) were unsustainable. All four appeals were allowed, and the orders against the appellants were rejected. en-us Thu, 19 Dec 2024 00:00:00 +0530 Mon, 23 Dec 2024 15:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763612 The Tribunal ruled in favor of the appellants, determining that the two companies were not related persons under Section 4(1)(3) of the Central Excise Act, 1944, thus nullifying the demand based on alleged relationships. Rule 9 of the Central Excise Valuation Rules was found inapplicable, as not all goods were sold through the alleged related party. The show cause notice was deemed to have exceeded its scope, and the impugned orders by the Commissioner (Appeals) were unsustainable. All four appeals were allowed, and the orders against the appellants were rejected. Case-Laws Central Excise Thu, 19 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763612