https://www.taxtmi.com/caselaws?id=119231 The Tribunal ruled in favor of the appellants, finding that they were not related persons as alleged by the Revenue. Consequently, assessments under Section 4(1)(b) of the CE Act were deemed inappropriate. The Tribunal also held that the show cause notice issued was time-barred, as there was no suppression of facts and no basis for invoking a larger assessment period. As a result, the appellants were granted a full waiver of the pre-deposit, and the recovery was stayed pending further proceedings. The case was scheduled for a final hearing due to the significant revenue implications. en-us Thu, 29 Jun 2006 00:00:00 +0530 Mon, 09 Jul 2012 17:54:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119231 The Tribunal ruled in favor of the appellants, finding that they were not related persons as alleged by the Revenue. Consequently, assessments under Section 4(1)(b) of the CE Act were deemed inappropriate. The Tribunal also held that the show cause notice issued was time-barred, as there was no suppression of facts and no basis for invoking a larger assessment period. As a result, the appellants were granted a full waiver of the pre-deposit, and the recovery was stayed pending further proceedings. The case was scheduled for a final hearing due to the significant revenue implications. Case-Laws Central Excise Thu, 29 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119231