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2016 (10) TMI 304 - CESTAT MUMBAI

2016 (10) TMI 304 - CESTAT MUMBAI - TMI - Demand of differential duty - Valuation - interconnected undertakings u/s 2 (9) of MRTP Act 1969 - rule 9 of the Central Excise valuation Rules 2000 - related persons - sale of goods - Holding-Subsidiary relationship - valuation - Transaction Value as per Section 4 of the 'Central Excise Act, 1944 - Held that: - The law is well settled in as much the transaction value can be rejected only if both the units have mutual interest in business of each other. .....

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allowed - decided in favor of appellant. - Appeal No. E/1864/05 - A/90558/16/EB - Dated:- 25-8-2016 - Mr. M.V. Ravindran, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) Adjournment request for appellant Shri S. Hasija, Supdt. (AR) for respondent ORDER Per M.V. Ravindran This appeal is directed against Order-in-Appeal No. PI/145/05 dated 07.03.2005. 2. None appeared on behalf of the appellant. Consultant on record seeks an adjournment which is declined as the matter is of 2005. Appeal .....

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tpuri, Kandivali and Nagpur, Automotive Division. The prices charged by the appellants to M/s Mahindra and Mahindra Ltd were negotiated prices on principal to principal basis. The sales to M/s Mahindra & Mahindra Ltd were below 2% of the total sales during the period from 1.7.2000 to 31.12.2000. The appellants paid Central Excise duty on the goods sold to M/s Mahindra & Mahindra Ltd considering the same as 'Transaction Value' as per Section 4 of the 'Central Excise Act, 1944. .....

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