https://www.taxtmi.com/caselaws?id=53600 Rules 9 and 10 of the Central Excise Valuation Rules could not be applied where clearances were made partly to a related person and partly to independent dealers, because the special related-person valuation machinery covered the actual sale pattern only if the goods were sold exclusively to the related person. Valuation had to be examined under Section 4 and the governing valuation principles, and a demand based on a notice confined to Rules 9 and 10 could not be sustained beyond its scope. The principal demand on the main goods was set aside. For spares, the quantity consumed and onward sold required fresh valuation, so the duty computation and connected penalty were remanded for de novo consideration. en-us Thu, 02 Dec 2004 00:00:00 +0530 Fri, 21 Jun 2024 10:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53600 Rules 9 and 10 of the Central Excise Valuation Rules could not be applied where clearances were made partly to a related person and partly to independent dealers, because the special related-person valuation machinery covered the actual sale pattern only if the goods were sold exclusively to the related person. Valuation had to be examined under Section 4 and the governing valuation principles, and a demand based on a notice confined to Rules 9 and 10 could not be sustained beyond its scope. The principal demand on the main goods was set aside. For spares, the quantity consumed and onward sold required fresh valuation, so the duty computation and connected penalty were remanded for de novo consideration. Case-Laws Central Excise Thu, 02 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53600