2004 (10) TMI 145

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.... [Order per : Jyoti Balasundaram, Vice-President]. - The above appeals arise out of the order of the Commissioner of Central Excise (Appeals), Ludhiana, who has applied provisions of Rules 8 and 9 of the Valuation Rules to sales made by the assessees herein of steel rods both to related persons as well as independent buyers. According to the assessees, the application of Rules 8 and 9 does not ari....