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2022 (12) TMI 131 - AT - Central ExciseMethod of Valuation - manufacture of multi layer Printed Plastic Film and cleared to various District Co-operative Milk Producers Union (DCMPU for short) and also to the associated members affiliated to Gujarat Co-operative Milk Marketing Federation Limited - whether price at which the goods were sold to DCMPU is not normal transaction value where the price is sole consideration? - applicability of Rule 8 of Central Excise Valuation (determination of price of excisable goods) Rules, 2000. HELD THAT:- In the appellant’s own case, in the transaction with the same buyers DCMPU, the issue has been decided vide order dated 08.09.2022 in [2022 (9) TMI 430 - CESTAT AHMEDABAD], where it was held that there are no evidence to hold that the appellant and the dairies are related in terms of Section 4(3)(b) of Central Excise Act. It is observed that in the same set of facts between the same parties, this Tribunal has held that the seller (appellant) and the buyers are not related in terms of Section 4. Hence, the price at which the goods were sold is the transaction value in terms of Section 4. The issue is settled in favour of the appellant - appeal allowed.
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