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TMI Blog2017 (9) TMI 1253X X X X Extracts X X X X X X X X Extracts X X X X ..... topadhyay, Supdt. ( AR ) for the Revenue ORDER Per Shri V. Padmanabhan The appeals have been filed against the Orders-in-Original as per the details given below:- SCN dt. Demand Period Order-in-Original dt. Demand confirmed Penalty imposed 29-08-2008 Aug 03 to March 08 16-10-2009 Rs.1,14,73,079/- + Interest Rs.1,14,73,079/- 30-04-2010 April 09 to March 10 22-02-2013 Rs.59,78,176/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to the independent buyers-manufacturers and paid duties on the basis of such value/price charged both to the related and independent buyers. 4. The department issued two SCNs alleging that the appellant short-paid duty while removing such products to its related buyers-manufacturers by not adding 10% over the cost of production of such products as per Section 4(1)(b) of the CEA 44 read with pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Revenue. 8. The crux of the dispute is regarding the valuation of goods which are sold to related persons, when some excisable goods are also sold to independent buyers at the same rate. The department is of the view that in respect of sales of goods to related persons, the same cannot be assessed on the price sold to independent buyers, but will need to be charged to duty at the rates dete ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase where its entire production production of a particular commodity is captively consumed . and that in Para 9(a) it clarifies that the provisions of Rule 8 [read with Rule 9 in the instant case] of the Valuation Rules will not apply in a case where some part of the production is cleared to independent buyers. As per ratio laid down by the Hon'ble CESTAT, Larger Bench, New Delhi, in Ispat Indus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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