2018 (2) TMI 633

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.... Advocate for the assessee Shri V.K. Agarwal, Additional Commissioner (AR) for Revenue Per: Justice Dr. Satish Chandra Both the appeals have been filed against order-in-original No. 63/2007-08 dated 29/01/2008. The period of dispute is March 2002 to April 2003. 2. Earlier, the Tribunal vide its final order No. 105/07 dated 01/02/2007 has remanded the matter to the adjudicating authorit....

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....en ceased. 4. The only dispute now remaining is of M/s ELMI for the period 01/07/2002 to April 2003. The adjudicating authority has dropped the demand from 01/07/2000 to February 2002. Being aggrieved the department is before the Tribunal. The Commissioner upheld the demand for the period from March 2002 to April 2003. Being aggrieved, the appellant has also filed appeal. 5. With this backgr....

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.... a situation where the appellant is clearing 100% of production through the person who is related. Admittedly, the appellant is not clearing 100% of production through related person. In that circumstances, we hold that the provisions of Rule 9 read with Rule 8 of Valuation Rules, 2000, are not applicable to the facts of this case. Therefore, the charge of undervaluation. is not sustainable agains....