2013 (10) TMI 494

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..... nts are manufacturing steel tubes and on the ground that they were selling tubes to M/s. Rajdhani Steel Tubes, a related person at a lower price than other customers, proceedings were initiated. The proceedings has culminated in confirmation of duty demand of Rs.4,90,956/- which has been arrived at by calculating the differential duty payable on the price charged by M/s. Rajdhani Steel Tubes to th .....

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..... which was not at all intimated to the department. Further, he also submits that the appellants had promised to abide by the law and pay the duty at the price at which M/s. Rajdhani Steel Tubes were selling the tubes and therefore extended period is invocable. 4. After considering the submissions, we find that as submitted by the learned counsel, Rule 9 of Valuation Rules may not be applicable in .....

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