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<h1>Supreme Court dismisses appeals citing previous judgments</h1> The Supreme Court dismissed the appeals as the issue was already addressed in two previous judgments, specifically referenced as 2015 (7) SCC 198 and ... Valuation (Central Excise) - Additional consideration - Related person - Revenue appeal against the decision of tribunal in [2005 (6) TMI 149 - CESTAT, MUMBAI] - Held that:- the issue is squarely covered by the two judgments of this Court in Commissioner of Central Excise, Hyderabad v. Detergents India Limited and Another [2015 (4) TMI 358 - SUPREME COURT] as well as Commissioner of Central Excise, Aurangabad v. M/s. Goodyear South Asia Tyres Pvt. Ltd. and Ors. [2015 (8) TMI 61 - SUPREME COURT]. - Appeal dismissed. The Supreme Court dismissed the appeals after finding that the issue was covered by two previous judgments. The citations for the judgments are 2015 (7) SCC 198 and 2015-TIOL-165-SC-CX.