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2013 (10) TMI 494 - CESTAT BANGALOREValuation - sale thorough related persons – Applicability of Rule 9 of Valuation Rules - Extended period of limitation - Waiver of pre-deposit – Held that:- The same issue was the subject matter of the appeal filed by them before the Tribunal and this tribunal had taken a view that Rule 9 of Valuation Rules would not be applicable since the entire goods manufactured are not sold through related person - Rule 9 of Valuation Rules may not be applicable in this case in view of the fact that the entire quantity manufactured is not sold through related person - the question whether extended period could have been invoked again is also relevant and there are decisions to support this submission - the entire demand is beyond the normal period of limitation, the appellant has made out a prima facie case for waiver - the requirement of pre-deposit waived during the pendency – Stay granted.
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