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2019 (3) TMI 1224 - AT - Central ExciseValuation - related party transaction - scope of meaning of ‘related’ in terms of section 4(4)(c) of Central Excise Act, 1944 - Held that:- The judicial interpretation of rule 9 of Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 is that it is applicable only when there is exclusive supply to a ‘related person’. That is not so in the present instance - Hence without going into the issue of whether the finding of being related is contestable and whether demand is barred by limitation, the impugned order is set aside - appeal allowed.
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