https://www.taxtmi.com/caselaws?id=263320 The Tribunal allowed the appeals in favor of the appellant company, holding that it and M/s. AIL were not related persons. Consequently, the duty demand of Rs. 35,63,928/- and associated penalties were invalidated. The Tribunal also upheld the inadmissibility of the duty demand of Rs. 28,35,170/-, as it was settled in previous proceedings and not contested further. Penalties under Section 11AC and Rule 209A were set aside due to the invalid basis for the duty demand. The refund claim of Rs. 28,35,170/- was remanded for examination under the principle of unjust enrichment. en-us Wed, 03 Jun 2015 00:00:00 +0530 Thu, 25 Feb 2016 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263320 The Tribunal allowed the appeals in favor of the appellant company, holding that it and M/s. AIL were not related persons. Consequently, the duty demand of Rs. 35,63,928/- and associated penalties were invalidated. The Tribunal also upheld the inadmissibility of the duty demand of Rs. 28,35,170/-, as it was settled in previous proceedings and not contested further. Penalties under Section 11AC and Rule 209A were set aside due to the invalid basis for the duty demand. The refund claim of Rs. 28,35,170/- was remanded for examination under the principle of unjust enrichment. Case-Laws Central Excise Wed, 03 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263320