https://www.taxtmi.com/caselaws?id=331966 Distinct show-cause notices based on different undervaluation allegations can be adjudicated independently, and an earlier merits decision on a related-person notice did not create res judicata or a limitation bar for a later brand-misdeclaration notice. The duty demand on the brand-misdeclaration allegation was therefore sustained. Personal penalty on the managing director could not stand without a clear factual finding of culpability, so it was set aside. Penalty under Rule 26 against the marketing firm was also not sustainable on the facts. The Revenue's challenge to the finding that the assessee and its marketing agency were not related persons failed, and its appeals were dismissed. en-us Tue, 26 Jul 2016 00:00:00 +0530 Tue, 06 Sep 2016 15:54:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331966 Distinct show-cause notices based on different undervaluation allegations can be adjudicated independently, and an earlier merits decision on a related-person notice did not create res judicata or a limitation bar for a later brand-misdeclaration notice. The duty demand on the brand-misdeclaration allegation was therefore sustained. Personal penalty on the managing director could not stand without a clear factual finding of culpability, so it was set aside. Penalty under Rule 26 against the marketing firm was also not sustainable on the facts. The Revenue's challenge to the finding that the assessee and its marketing agency were not related persons failed, and its appeals were dismissed. Case-Laws Central Excise Tue, 26 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331966