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TMI Blog2017 (1) TMI 842X X X X Extracts X X X X X X X X Extracts X X X X ..... n the present case, show cause notices has invoked Rule 11 and for invoking Rule 11, it has taken assistance of provisions of Rules 8 & 9 of the said Rule. We find that neither the provisions of Rule 8 nor the provisions of Rule 9 are applicable in the present case. Therefore, the show cause notices are not sustainable - appeal dismissed - decided against Revenue. - E/2406, 2409 & 2410/2007-EX[DB] - A/71162-71164/2016-EX[DB] - Dated:- 8-11-2016 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) AND MR. ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) Shri L. Patra, Asstt. Commr. (A.R.) for the Department Shri Aalok Arora, Advocates for the Respondent (s) Per Mr. Anil G. Shakkarwar: The above stated three Appeal filed by the Revenue ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent were issued with similar show cause notice dated 10.06.2006, where same valuation Rules were invoked and it was alleged that M/s R A Castings Pvt. Ltd. M/s BSIL were related persons. The duty demand for the same period in respect of M/s R A Casting Pvt. Ltd. was ₹ 1,55,12,970.08/-. The said show cause notice was adjudicated through Order-in-Original No.26/Commissioner/MRT-I/2007 dated 30.03.2007. In the case of M/s R A Casting Pvt. Ltd., also the Original Authority has recorded the same findings and dropped the proceedings. Aggrieved by the said Order-in-Original, the Revenue is in appeal before this Tribunal. 4. In case of respondent No.(iii), M/s M. Q. Steels (P) Ltd., the respondent was issued with a similar show cause n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is similarly reworded. In para 2.6 of the said show cause notices, it is stated that for issue of said show cause notice, the duty short paid was worked in terms of Rule 11 read with Rule 9 8 of Central Excise Valuation (Determination of price of Excisable goods) Rules 2000. We have perused the said Rule 11 of Central Excise Valuation (Determination of price of Excisable goods) Rules, 2000. It has provided that when the value of any excisable goods cannot be determined under Rule 4 to 10 then value shall be determined using reasonable means consistent with the principles and general provisions of said Rules and Sub-Section (1) of Section 4 of Central Excise Act, 1944. We find that Rule 8 of the said Rules provides that when the goods are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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