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2018 (8) TMI 317 - AT - Central ExciseScope of SCN - Valuation - related party transaction - Held that:- The demand in the show cause notice is only on the ground that PPL and assessee were related parties and therefore the price at which M/s PPL was selling the chairs to the customers should be the assessable value for the purpose of Central Excise duty - There is no demand whatsoever in the show cause notice on the grounds that there is an additional consideration for sale. That being the fact that Order-in-Original has travelled beyond the scope of show cause notice in confirming the demand which is not correct and the same needs to be set aside. Since the demand has been found liable to be set aside the interest and penalties do not survive either. The demand confirmed in the Orderin- Original and the interest and the penalties imposed are liable to be set aside - Appeal allowed.
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