https://www.taxtmi.com/caselaws?id=785757 Valuation of clearances to an interconnected undertaking cannot be moved away from transaction value under Rule 9 or Rule 10(a) of the Central Excise Valuation Rules, 2000 unless the Department proves the additional statutory relationship under Section 4(3)(b) and mutuality of interest. Where the assessee also sells to unrelated buyers, mere interconnection or common shareholding is insufficient to treat the parties as related in the statutory sense. If the notice does not establish exclusive clearances to the connected buyer or the required relationship, Rule 11 cannot be used to sustain a Rule 9-based demand. In such circumstances, transaction value remains the proper basis and any consequential demand or penalty fails. en-us Fri, 30 Jan 2026 00:00:00 +0530 Sat, 31 Jan 2026 08:55:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785757 Valuation of clearances to an interconnected undertaking cannot be moved away from transaction value under Rule 9 or Rule 10(a) of the Central Excise Valuation Rules, 2000 unless the Department proves the additional statutory relationship under Section 4(3)(b) and mutuality of interest. Where the assessee also sells to unrelated buyers, mere interconnection or common shareholding is insufficient to treat the parties as related in the statutory sense. If the notice does not establish exclusive clearances to the connected buyer or the required relationship, Rule 11 cannot be used to sustain a Rule 9-based demand. In such circumstances, transaction value remains the proper basis and any consequential demand or penalty fails. Case-Laws Central Excise Fri, 30 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785757