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2020 (1) TMI 893 - AT - Central ExciseValuation - clearance of pipes - inter-connected undertakings - arms length price - applicability of Section 4 (1) (b) of the Central Excise Act, 1944 - HELD THAT:- From a conjoint reading of Section 4 (3) (b) of the Central Excise Act and Section 2 (g) of the MRTP Act, the Revenue is expected to clearly establish the relation as to inter-connection first, for which a little extra enquiry/investigation would be necessary. To establish the above, they have to place on record the complete shareholding pattern, the management pattern, the exercise of control by one over the other, etc., which are not there either in the Show Cause Notice or even in the grounds of the Revenue’s appeal. So also, Rule 10 (a) would apply only if such clause is specified in the Show Cause Notice under which the alleged relationship fitted. This is also for the reason that if the alleged relationship does not fit in under Clauses (ii), (iii) or (iv), then Section 4 (1) has to be adopted. There are no reason to interfere with the reasoned findings given by the Adjudicating Authority in the impugned order and the same is therefore upheld - appeal dismissed- decided against Revenue.
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