2017 (1) TMI 1229

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....l) And Mr. Devender Singh, Member (Technical) Ms. Krati Somani, Consultant,- for the appellant Sh. G.M. Sharma, AR - for the respondent ORDER Per Ashok Jindal The appellants are in appeal against the impugned order demanding duty along with interest for the main appellant and imposing penalty on all the appellants. 2. The facts of the case are that the appellants are manufacture ....

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....ld. Counsel for the appellant submits that without going into the other issue, it is evident from the show cause notice that maximum sale has been affected to related person M/s Krishna Maruti/ KML. The appellants are not affected 100% sale to these relates person. In that circumstances, the Rule 9 read with Rule 8 of the Central Excise Valuation Rules, 2000 are not applicable to the facts of this....

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....as under:- Rule 9. When the assessee so arranges that the excisable goods are not sold by him except to or through a person who is related in the manner specified in either of sub-clauses (ii)(iii) or (iv) of clause (b) of sub section (3) of section 4 of the Act, the value of the goods shall be the normal transaction value at which these are sold by the related person at the time of remov....