https://www.taxtmi.com/caselaws?id=469000 For valuation under Rule 9 of the Central Excise Valuation Rules, 2000, the Tribunal held that the appellant and M/s Malkoh Marketing Pvt. Ltd. were not related persons. It relied on earlier proceedings between the same parties, where the relationship issue had already been decided in the appellant's favour and that view had been followed without reversal. As the buyers were not related, the valuation adopted on that basis could not be sustained, and the demand founded on related-person valuation failed. en-us Fri, 28 Nov 2025 00:00:00 +0530 Thu, 28 May 2026 18:57:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469000 For valuation under Rule 9 of the Central Excise Valuation Rules, 2000, the Tribunal held that the appellant and M/s Malkoh Marketing Pvt. Ltd. were not related persons. It relied on earlier proceedings between the same parties, where the relationship issue had already been decided in the appellant's favour and that view had been followed without reversal. As the buyers were not related, the valuation adopted on that basis could not be sustained, and the demand founded on related-person valuation failed. Case-Laws Central Excise Fri, 28 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469000