2013 (10) TMI 494

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..... luation Rules would not be applicable since the entire goods manufactured are not sold through related person - Rule 9 of Valuation Rules may not be applicable in this case in view of the fact that the entire quantity manufactured is not sold through related person - the question whether extended period could have been invoked again is also relevant and there are decisions to support this submiss .....

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..... e price charged by M/s. Rajdhani Steel Tubes to their customers. The period involved in the present proceedings is from 1.11.2005 to 31.10.2008. 2. Learned counsel on behalf of the appellants submitted that the very same issue was the subject matter of the appeal filed by them before this Tribunal and this tribunal had taken a view that Rule 9 of Valuation Rules would not be applicable since the .....

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..... , Rule 9 of Valuation Rules may not be applicable in this case in view of the fact that the entire quantity manufactured is not sold through related person. Further, the question whether extended period could have been invoked again is also relevant and there are decisions to support this submission. Since the entire demand is beyond the normal period of limitation, we consider that the appellant .....

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