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TMI Blog2007 (11) TMI 538X X X X Extracts X X X X X X X X Extracts X X X X ..... e various legal submissions in their replies to show cause notice, which have not been taken into account by the Adjudicating Commissioner. As such, we waive the requirement of pre-deposit and set aside the impugned Order and with the consent of both sides, remand the appeals to the Adjudicating Commissioner for fresh decision - appeal allowed by way of remand. - E/41-43/2007 - A-1919-1921/KOL/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntial clearances to unrelated buyers at comparable prices and hence, the application of Rule 8 and proviso to Rule 9 is not warranted. He refers to Rule 10 of the Central Excise (Valuation) Rules, 2000, according to which when the assessee so arranges that the excisable goods are not sold by him except to or through the interconnected undertakings, the value of the goods is required to be determin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith records that there were clearances to unrelated buyers. 4. After hearing both sides and perusal of case records including the cited case laws, we find that prima facie, the Department has not made out a case that Rule 10 is applicable in the case of the appellants since it has not been demonstrated that the appellants have not sold excisable goods except to or through interconnected undertak ..... X X X X Extracts X X X X X X X X Extracts X X X X
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