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2018 (10) TMI 755 - AT - Central ExciseValuation - related and interconnected companies - Rule 8 of the Central Excise Valuation Rules, 2004 - principles of natural justice - Held that:- There has been an apparent non-cooperation on the part of the appellant and till date there is no document on record which may help the adjudicating authority to decide the controversy as directed - it is a fit case to be sent for de novo adjudication about both the issues viz. of valuation of impugned goods and as to whether those documents prove the relationship between the appellant and M/s. Magnum Steels Ltd. as such so as to invoke Rule 8 of Central Excise Valuation Rules - appeal allowed by way of remand.
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