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2017 (1) TMI 842 - AT - Central ExciseValuation - related party - assessable value in terms of Rule 11 read with Rule 9 & 8 of Central Excise Valuation (Determination of Price of excisable goods) Rules, 2000 - Held that: - Rule 9 of said Rule provides that when the assessee arranges sale of goods manufactured by them through a related person, then the value of goods for determination levy of duty is the price at which said related person sales the said goods. It clearly means that if the goods are cleared to a person who is consuming the same, then the provisions of Rule 9 are not applicable In the present case, show cause notices has invoked Rule 11 and for invoking Rule 11, it has taken assistance of provisions of Rules 8 & 9 of the said Rule. We find that neither the provisions of Rule 8 nor the provisions of Rule 9 are applicable in the present case. Therefore, the show cause notices are not sustainable - appeal dismissed - decided against Revenue.
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