2025 (7) TMI 144

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.... Cause Notice was issued demanding Excise Duty for the period 2010-11 to 2012-13 by invoking the extended period provisions. After due process, the lower authorities have confirmed the demand. Being aggrieved, the Appellant is before the Tribunal. 2. The Ld. Counsel appearing for the Appellant submits that the Appellants are not inter-connected units and they cannot even be treated as related persons. The Department has assumed that they are inter-connected/related because of the fact that some of the Directors are common. In the Show Cause Notice no factual evidence has been brought in to the effect that there is any mutuality of interest between these units with that of the Appellant unit. He further points out that a Show Cause Notice....

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....e Department has not brought in any documentary evidence to the effect that the Appellant has indulged in suppression with an intent to evade payment of duty. Accordingly, he prays that the confirmed demand may be set aside on account of time bar also. 4. The Ld.AR for the Department reiterates the findings of the lower authorities. He submits that the case of the Appellant falls under Section 4(3)(b)(iv) which says that they will be treated as related persons in case "they are so associated with they have interest, directly or indirectly in the business of each other". The factual evidence gathered at the time of investigation clearly proves that they are all working under the group of Brahmaputra Group of Industries. There are also ins....

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....erson does not sell the goods but uses or consumes such goods in the production or manufacture of articles, the value shall be determined in the manner specified in rule 8. RULE 10. Where whole or part of the excisable goods are sold by the assessee to or through an inter-connected undertaking, the value of such goods shall be determined in the following manner, namely :- (a) If the undertakings are so connected that they are also related in terms of sub-clause (ii) or (iii) or (iv) of clause (b) of sub-section (3) of section 4 of the Act or the buyer is a holding company or subsidiary company of the assessee, then the value shall be determined in the manner prescribed in rule 9. Explanation. - In this clause "hol....