https://www.taxtmi.com/caselaws?id=166825 Duty on transformers could not be recovered a second time where the same commodity had already suffered duty at a later stage of clearance through a sister concern. The Tribunal noted that the transformers fabricated by the appellants and those cleared by the sister concern were not shown to be different goods, and there was no sufficient basis to treat them as non-marketable at the appellants' stage. In the absence of a legally sustainable distinction between the two clearances, the demand amounted to impermissible double recovery and was set aside. The substantive duty demands were therefore unsustainable, while the remaining appeal was withdrawn. en-us Thu, 13 Oct 1983 00:00:00 +0530 Fri, 07 Nov 2014 11:49:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166825 Duty on transformers could not be recovered a second time where the same commodity had already suffered duty at a later stage of clearance through a sister concern. The Tribunal noted that the transformers fabricated by the appellants and those cleared by the sister concern were not shown to be different goods, and there was no sufficient basis to treat them as non-marketable at the appellants' stage. In the absence of a legally sustainable distinction between the two clearances, the demand amounted to impermissible double recovery and was set aside. The substantive duty demands were therefore unsustainable, while the remaining appeal was withdrawn. Case-Laws Central Excise Thu, 13 Oct 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166825