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TMI Blog2009 (11) TMI 734X X X X Extracts X X X X X X X X Extracts X X X X ..... RDER Consequent to the visit of the factory premises by the officers of Central Excise and further investigation and enquiries show cause notice was issued requiring the appellant to pay differential duty on the P&P Medicaments sold by them through S.K. Pharmaceuticals during the period from 2002-2003 to 2005-2006 on the ground that S.K. Pharmaceuticals was related person as per the definition of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... price charged by the related person is attracted only when the assessee so arranges that the excisable goods are not sold by an assessee except to or through a person who is related in the manner specified. In this case since more than 95% of the goods are sold through the other distributors and less than 5% is sold through related persons, Rule 9 is not attracted. Therefore, the findings of the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the value has to be the price charged by the distributor to the customers as far as Ahmedabad city is concerned. 2. We have considered the submissions made by both the sides. Even though several submissions were made, we find that both the lower authorities have confirmed the demand on the ground that S.K. Pharmaceuticals is a related person of the appellant and therefore the price charged by S. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of a few products was much less when compared to the price charged to other distributors, this issue has not been discussed or considered by both the lower authorities. Since the demand has been confirmed only on the ground that S.K. Pharmaceuticals is a related person and Rule 9 in this case is not attracted, we find that the appellants have made a very strong case in their favour. In fact the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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