https://www.taxtmi.com/caselaws?id=257758 The Tribunal ruled in favor of the assessee in a case involving related party transactions under the Central Excise Act, 1944. It found no evidence of mutual interest between the parties and highlighted the lack of related party status in the show cause notice. The Tribunal emphasized the strict application of the doctrine of merger in appellate proceedings, limiting adjudication to issues raised in initial notices. The High Court dismissed the Revenue's appeal, citing Section 35G and precedent, emphasizing the direct relation of questions to duty rates or goods' value for appeal eligibility. en-us Thu, 26 Feb 2015 00:00:00 +0530 Sat, 21 Mar 2015 10:23:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257758 The Tribunal ruled in favor of the assessee in a case involving related party transactions under the Central Excise Act, 1944. It found no evidence of mutual interest between the parties and highlighted the lack of related party status in the show cause notice. The Tribunal emphasized the strict application of the doctrine of merger in appellate proceedings, limiting adjudication to issues raised in initial notices. The High Court dismissed the Revenue's appeal, citing Section 35G and precedent, emphasizing the direct relation of questions to duty rates or goods' value for appeal eligibility. Case-Laws Central Excise Thu, 26 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257758