{"id":3045,"date":"2025-03-13T14:14:59","date_gmt":"2025-03-13T08:44:59","guid":{"rendered":"https:\/\/centaxblogs.taxmann.com\/?p=3045"},"modified":"2025-03-13T14:16:58","modified_gmt":"2025-03-13T08:46:58","slug":"appeal-dismissed-as-rule-9-of-central-excise-valuation-rules-was-not-applicable-to-sales-partially-made-to-related-persons-sc","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/appeal-dismissed-as-rule-9-of-central-excise-valuation-rules-was-not-applicable-to-sales-partially-made-to-related-persons-sc","title":{"rendered":"Appeal Dismissed as Rule 9 of Central Excise Valuation Rules, 2000 Was Not Applicable to Sales Partially Made to Related Persons |..."},"content":{"rendered":"<pre><strong>Case Details:<\/strong> <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/excise-service-tax\/101010000000389798\/appeal-dismissed-as-rule-9-of-central-excise-valuation-rules-2000-was-not-applicable-to-sales-partially-made-to-related-persons-sc\">Commissioner of Central Excise and CGST, Noida Versus Denso India Ltd. (2025) 28 Centax 21 (S.C.)<\/a><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>J.B. Pardiwala<\/strong> &amp; <strong>R. Mahadevan<\/strong>, JJ.<\/li>\n<li><strong>S\/Shri N. Venkatraman<\/strong>, A.S.G., <strong>V.C. Bharathi, Shlok Chandra, Navanjay Mahapatra, Padmesh Mishra, Ms Smriti Kumari<\/strong>, Advs. &amp; <strong>Gurmeet Singh Makker<\/strong>, AOR, for the Petitioner.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The assessee, a manufacturer, supplied a significant portion of its goods to Maruti Udyog Ltd., which held a 10% equity stake in the assessee company. The Revenue contended that since 33.74% to 43.6% of the assessee\u2019s sales were made to Maruti Udyog Ltd., the transaction was subject to Rule 9 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000. Additionally, the Revenue sought to justify adding 10% notional profit to the assessable value of these clearances. The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Allahabad, ruled that Rule 9 was inapplicable as the assessee also made sales to unrelated buyers and held that the addition of notional profit lacked legal backing. Aggrieved by the decision, the Revenue filed an appeal before the Supreme Court.<\/p>\n<h2><em>Supreme Court Held<\/em><\/h2>\n<p>The Hon\u2019ble Supreme Court upheld the Tribunal\u2019s ruling, holding that Rule 9 applied only when all sales were made to related persons, which was not the case here. It further affirmed that the 10% notional profit addition had no legal basis under the Central Excise Act, 1944, or the Valuation Rules. Accordingly, the appeal was dismissed, delay condoned, and pending applications disposed of.<\/p>\n<h2><em>List of Cases Reviewed<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2025)%2028%20Centax%2020%20(Tri.%20-%20All.)&amp;itemType=AP\">Denso India Ltd. v. Commissioner<\/a> \u2014 (2025) 28 Centax 20 (Tri. &#8211; All.) \u2014 Affirmed [Para 2]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Commissioner of Central Excise and CGST, Noida Versus Denso India&hellip;<\/p>\n","protected":false},"author":5,"featured_media":3047,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[49,51,63],"tags":[],"class_list":["post-3045","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-excise-service-tax","category-news-excise-service-tax","category-est-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Appeal Dismissed as Rule 9 of Central Excise Valuation Rules, 2000 Was Not Applicable to Sales Partially Made to Related Persons | SC<\/title>\n<meta name=\"description\" content=\"The Supreme Court ruled 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