TMI Blog2016 (10) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... s the units are related persons. The goods cleared by the appellants to the interconnected undertakings are to be assessed on transaction value under Section 4(1)(a) of the Act treating them as if they are not related person. Also held that if the goods were partly sold to related person and partly to independent buyers transaction value under Section 4(1)(a) are to be applied without applicati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as well as interconnected undertakings. Proceedings were initiated against the appellant from time to time from July, 2000 to the present impugned period upto June, 2007 for demanding differential duty in respect of clearances to interconnected units on the ground that the transaction value is not correct for excise purposes. The present appeal deals with the period of November, 2006 to June, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out merit. We note that on similar facts and law, in five different proceedings the matter was decided in favour of the appellant by the lower authorities. Admittedly, the appellant and two buyers who are interconnected undertakings as per Section 4(3)(b)(i) of the Central Excise Act, 1944. But merely because two undertakings are interconnected transaction value cannot be rejected. In Kirlo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t application of valuation Rules. We also refer to the decision of Hon ble Supreme Court in CCE, Aurangabad vs. Goodyear South Asia Tyres Pvt. Ltd. - 2015 (322) ELT 389 (SC). The Hon ble Supreme Court held that express in the business of each other clearly denotes that interest of two persons have to be mutual. Further, provisions of Rule 9 of Valuation Rules applies only when the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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