https://www.taxtmi.com/caselaws?id=208408 The Tribunal held that SSIL and SVIL were not related persons under Section 4(4)(C) of the Central Excise Act, 1944, as common management and transactions did not establish a related person relationship. The demand for duty, penalties, and interest was deemed time-barred from 3-12-1998 to 30-6-2000, as the show cause notice issued on 17-11-2003 was beyond the limitation period. Consequently, the appeals were allowed, setting aside the duty demand, penalties, and interest, with consequential relief, if any. en-us Mon, 08 Feb 2010 00:00:00 +0530 Mon, 16 Jan 2012 09:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208408 The Tribunal held that SSIL and SVIL were not related persons under Section 4(4)(C) of the Central Excise Act, 1944, as common management and transactions did not establish a related person relationship. The demand for duty, penalties, and interest was deemed time-barred from 3-12-1998 to 30-6-2000, as the show cause notice issued on 17-11-2003 was beyond the limitation period. Consequently, the appeals were allowed, setting aside the duty demand, penalties, and interest, with consequential relief, if any. Case-Laws Central Excise Mon, 08 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208408