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TMI Blog2017 (1) TMI 374X X X X Extracts X X X X X X X X Extracts X X X X ..... 42, 4810, 4811/2004 - A/61598-61604/2016-SM[DB] - Dated:- 18-10-2016 - Mr. Ashok Jindal, Member (Judicial) And Mr.Devender Singh, Member (Technical) Sh. J.P. Kaushik, Advocate- for the appellant Sh. V.Gupta, AR- for the respondent ORDER Per Ashok Jindal The appellants are in appeal along with applications for stay. As these appeals have been filed in the year 2004 and the stay applications did not come up for hearing till today, therefore, stay application as well as the appeals are taken up together for final disposal. 2. The brief facts of the case are that the appellants were engaged in the manufacture of woollen yarn, woollen fabrics, woollen shawls, woollen blankets falling under chapter 51, 62,and 63 of Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the issue before us, we have extracted the provisions of law which are crucial to decide the issue. Section 4 of Central Excise Act, 1944 and Rule 9/10(a) of Central Excise Rules, 2000 are extracted here in below:- Section 4. Valuation of excisable goods for purposes of charging Of duty of excise.- (1) where under this Act, the duty of excise is chargeable on any excisable goods with reference to their value, then, on each removal of the goods, such value shall- (a) In a case where the goods are sold by the assessee, for delivery at the time and place of the removal, the assessee and the buyer of the goods are not related and the price is the sole consideration for the sale, be the transaction value; (b) In any other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated person); or where such goods are not sold to such buyers, to buyers (being related person), who sells such goods in retail. Provided that in a case where the related person does not sell the goods but uses or consumes such goods in the production or manufacture of articles, the value shall be determined in the manner specified in rule 8. Rule 10: When the assessee so arranges that the excisable goods are not sold by him except to or through an inter-connected undertaking, the value of goods shall be determined in the following manner, namely:- (a) If the undertakings are so connected that they are also related in terms of sub-clause (ii) or (iii) or (iv) of clause (b) of sub-section (3) of Section 4 of the Act or the buy ..... X X X X Extracts X X X X X X X X Extracts X X X X
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