https://www.taxtmi.com/caselaws?id=80397 The appeals were allowed, and the demands exceeding a period of one year were held to be time-barred. The assessable value of petroleum products was determined based on actual prices rather than potential higher prices. The relationship between the appellant and buyers was found not to involve related persons. The validity of show cause notices was questioned, and demands made beyond the normal period of limitation were deemed invalid. The application of Rule 10 over Rule 10-A of the Central Excise Rules was upheld. The issue of double collection of duty was resolved, ensuring no loss of revenue. en-us Wed, 06 Dec 1989 00:00:00 +0530 Thu, 16 Jun 2011 15:42:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80397 The appeals were allowed, and the demands exceeding a period of one year were held to be time-barred. The assessable value of petroleum products was determined based on actual prices rather than potential higher prices. The relationship between the appellant and buyers was found not to involve related persons. The validity of show cause notices was questioned, and demands made beyond the normal period of limitation were deemed invalid. The application of Rule 10 over Rule 10-A of the Central Excise Rules was upheld. The issue of double collection of duty was resolved, ensuring no loss of revenue. Case-Laws Central Excise Wed, 06 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80397