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TMI Blog2018 (2) TMI 633X X X X Extracts X X X X X X X X Extracts X X X X ..... .K. Agarwal, Additional Commissioner (AR) for Revenue Per: Justice Dr. Satish Chandra Both the appeals have been filed against order-in-original No. 63/2007-08 dated 29/01/2008. The period of dispute is March 2002 to April 2003. 2. Earlier, the Tribunal vide its final order No. 105/07 dated 01/02/2007 has remanded the matter to the adjudicating authority for fresh decision. So, this is the seco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g is of M/s ELMI for the period 01/07/2002 to April 2003. The adjudicating authority has dropped the demand from 01/07/2000 to February 2002. Being aggrieved the department is before the Tribunal. The Commissioner upheld the demand for the period from March 2002 to April 2003. Being aggrieved, the appellant has also filed appeal. 5. With this background we heard Shri Prakash Shah and Shri V.K. Ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion through the person who is related. Admittedly, the appellant is not clearing 100% of production through related person. In that circumstances, we hold that the provisions of Rule 9 read with Rule 8 of Valuation Rules, 2000, are not applicable to the facts of this case. Therefore, the charge of undervaluation. is not sustainable against the appellant. 9. In these terms, the impugned order de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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