2023 (7) TMI 1015

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..... ustomers including export sales - Extended period of limitation - HELD THAT:- Having heard learned counsel for the assessee who stressed upon the applicability of Rules 9 and 11 of the Central Excise Valuation Rules, as they existed at the relevant time, and sought to urge that the customs valuation rules were inapplicable. This court is satisfied that the concurrent findings with respect to the .....

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..... -in-Original, accepted the contentions of the assessee with respect to inapplicability of the extended period of limitation and granted relief. However, with respect to the other part, the show cause notices were confirmed based on the finding that the valuation in the present case under Section 4(1), was determinable upon addition of the differential/discounted price at which the goods were sold .....

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