TMI Blog2017 (1) TMI 1229X X X X Extracts X X X X X X X X Extracts X X X X ..... e applicable to the appellant when the appellant is clearing goods to independent dealer as well as to sister concern or not? - Held that: - Rule 9 is applicable when all the productions made by the appellant is cleared to their sister unit or related person which is not the case here as appellants are clearing the goods to independent buyers as well as related person. Therefore, the Provisions of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ruti Udyog Ltd. The proceedings were initiated against the appellant alleging that the appellants and M/s Krishna Maruti Ltd. have common directors and they are inter-connected undertakings, therefore valuation has to be done accordingly by invoking provisions of Rule 9 read with Rules 8 of the Valuation Rules, 2000. The matter was adjudicated and the demand was confirmed. The adjudicating authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3)(b) of the Central Excise, 1944. He also relied on the decision of Kinetic Motor Company ltd. vide Final Order No. 55609/2016 dated 28.11.2016. 4. On the other hand, the ld. AR reiterated the finding in the impugned order. 5. Heard both sides and considered the submissions. 6. The short issue involved in the matter is whether the provisions of Rule 9 read with Rule 8 of the Valuatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re the related person does not sell the goods but uses or consumes such goods in the production or manufacture of articles, the value shall be determined in the manner specified in Rule 8. 8. On going through the said provisions, we find that Rule 9 is applicable when all the productions made by the appellant is cleared to their sister unit or related person which is not the case here as appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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