https://www.taxtmi.com/caselaws?id=765663 Clearances between interconnected undertakings are to be valued under Rule 10(b) of the Central Excise Valuation Rules, 2000 when the buyer is not additionally related under Section 4(3)(b)(ii) to (iv) and there is no holding-subsidiary relationship; in that situation, valuation proceeds as if the parties were unrelated. A demand built on Rules 8 or 9, without satisfying Rule 10, lacks a legal basis. Where the underlying duty demand is unsustainable and the dispute is only interpretational, the extended limitation period is not available, and consequential interest, penalty, and denial of Cenvat credit on supplementary invoices cannot survive. en-us Wed, 05 Feb 2025 00:00:00 +0530 Thu, 06 Feb 2025 10:10:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765663 Clearances between interconnected undertakings are to be valued under Rule 10(b) of the Central Excise Valuation Rules, 2000 when the buyer is not additionally related under Section 4(3)(b)(ii) to (iv) and there is no holding-subsidiary relationship; in that situation, valuation proceeds as if the parties were unrelated. A demand built on Rules 8 or 9, without satisfying Rule 10, lacks a legal basis. Where the underlying duty demand is unsustainable and the dispute is only interpretational, the extended limitation period is not available, and consequential interest, penalty, and denial of Cenvat credit on supplementary invoices cannot survive. Case-Laws Central Excise Wed, 05 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765663