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<h1>Supreme Court dismisses appeals on related persons finding in Electronics Corporation v. Opto Sensors case</h1> <h3>Commr. of Central Excise, Hyderabad Versus M/s. Electronics Corpn. of India Ltd.</h3> Commr. of Central Excise, Hyderabad Versus M/s. Electronics Corpn. of India Ltd. - 2015 (322) E.L.T. 804 (SC) The Supreme Court dismissed the appeals as the finding of fact that Electronics Corporation of India and Opto Sensors Inc. are not related persons was based on detailed material and no substantial question of law arose for consideration.