2018 (7) TMI 2350 - SCH - Central Excise

Dropping of charge of undervaluation - clearance made to sister unit as well as to independent buyers - it was held by CESTAT that when the clearance has been made to sister unit as well as to the independent buyers the provisions of Rule 9 read with Rule 8 of the Valuation Rules 2000 are not invocable - HELD THAT - Delay condoned subject to cost of Rs. 15, 000/- which shall be paid to Supreme Court Legal Services Committee. Leave granted.

Summary

The Supreme Court of India condoned delay subject to payment of Rs. 15,000 to the Supreme Court Legal Services Committee. Leave was granted for the case to be heard along with C.A. Nos. 3965-66 of 2016.