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2019 (6) TMI 261 - AT - Central ExciseValuation - related concern/ undertaking - Rule 9 of the Central Excise Valuation Rules - HELD THAT:- When the sale price of independent buyer and prices at which the goods were sold to M/s SMS are equal and in some cases even the sale price to M/s SMS are more, there is no reason to disturb the valuation method followed by the Appellant. The sale price to M/s SMS is not influenced by any extra commercial consideration. The depot of M/s SMS cannot be considered as of the Appellant. The Appellate authority has also relied upon the transportation cost incurred by M/s SMS over the period of time. The transportation charges incurred by SMS which includes towards other goods also cannot be a ground to disturb valuation. Further the show cause notice does not make any such allegation against the Appellant. Extended period of limitation - HELD THAT:- There was no intention of the Appellant company to suppress the fact to evade duty. In such case even the demands raised by invoking extended period of limitation are not sustainable. Appeal allowed - decided in favor of appellant.
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