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2012 (11) TMI 118 - AT - Central ExciseValuation - Transaction value - related parity – alleged that assessee manufactured and cleared goods to their own unit, and related parties besides other unrelated buyers at the same price - Department was of the view that the appellant ought to have paid excise duty in terms of Rule 8 and 9 of Central Excise Valuation Rules – Held that:- Assessee had cleared goods on the same price to the related as well as unrelated parties - assessee had rightly paid excise duty based upon Rule 4 of Central Excise (Valuation) Rules, 2000 and the Adjudicating Authority as also the Appellate Authority have gone wrong in applying Rule 8 and 9 of Valuation Rules to confirm the duty demand upon the appellant – in favor of assessee
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