https://www.taxtmi.com/caselaws?id=126577 The Tribunal found no mutuality of interest between KPPL and NPL, ruling that the transactions were on a principal-to-principal basis. Consequently, the Tribunal set aside the demand of differential duty on KPPL and nullified the penalties imposed on NPL. The issue of limitation was not addressed as the appeals were allowed on merits. en-us Fri, 23 Jan 2009 00:00:00 +0530 Thu, 22 Nov 2012 12:51:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126577 The Tribunal found no mutuality of interest between KPPL and NPL, ruling that the transactions were on a principal-to-principal basis. Consequently, the Tribunal set aside the demand of differential duty on KPPL and nullified the penalties imposed on NPL. The issue of limitation was not addressed as the appeals were allowed on merits. Case-Laws Central Excise Fri, 23 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126577