Case Evaluates Related Party Transaction Under Central Excise Act: Mutual Interest Affects Transaction Value, Section 4(1)(b) & Rule 9.

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....Valuation - related party transaction or not - Mutuality of interest - the price at which the Appellant sold the manufactured goods to the subdistributor be considered as a transaction value as per Sec.4(1)(b) of CEA,1944 read with Rule 9 of The Central Excise Valuation Rules,2000.....