TMI Blog2019 (11) TMI 669X X X X Extracts X X X X X X X X Extracts X X X X ..... nto account then the appellant has earned the profit on the goods sold. In fact, cash incentive was given by way of duty paid in cash has been shared with their buyers. Therefore, the appellant earned profit on the goods sold by them. In that circumstance, the whole case of the Revenue alleged in the show cause notice is not sustainable. Scope of SCN - HELD THAT:- Moreover, the Commissioner in the adjudication order has treated buyer as related person as there is no allegation in the show cause notice that the appellant has sold the goods to the buyer, who is related person of the appellant. Therefore, the Commissioner has travelled beyond the scope of the show cause notice in the eyes of law. Appeal allowed - decided in favor of appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the show cause notice that the buyer is related person to the appellant. The SCN only alleged that the transaction value is incorrect and the appellant is required to pay duty based on the cost of production without any whisper about related person. No Rule of the Central Excise Valuation Rule was mentioned in the SCN or in the impugned order. Therefore, the finding of the adjudicating authority with regard to the alleged relationship with the buyer is clearly beyond the scope of SCN and the same is liable to be set aside on this ground. 4. Further, the clearances made by the appellant to M/s/.Solar Trade Links Pvt.Ltd. were at arms length and there is no relation whatsoever with them. 5. He further submits that a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enging the same, the impugned order cannot be passed as held by Hon ble Gauhati High Court in the case of Jellalpore Tea Estate-2011 (268) ELT 14 (Gau). Therefore, the impugned order is to be set aside. 8. On the other hand, Ld.AR supported the impugned order. 9. Heard the parties and considered the submissions. 10. On careful consideration of the submissions made by both sides, we find that that the show cause notice has been issued to the appellant on the basis of cost data that the appellant is selling the goods below the cost price, therefore, the selling price cannot be the assessable value of the goods in question. 11. We find that the appellant is located in the State of Jammu and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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