https://www.taxtmi.com/caselaws?id=333999 The court allowed the petition challenging a demand notice under the Medicinal & Toilet Preparations (Excise Duties) Act, 1955. The court found that the issue of related persons had been conclusively settled in previous judgments and could not be reopened by revenue authorities. Relying on a Tribunal order that was set aside by the Supreme Court was impermissible, and the matter could not be subjected to further litigation. Consequently, the demand notice was set aside, and the petitioner's challenge to the provision's constitutionality was not pursued. en-us Thu, 20 Oct 2016 00:00:00 +0530 Tue, 01 Nov 2016 17:56:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333999 The court allowed the petition challenging a demand notice under the Medicinal & Toilet Preparations (Excise Duties) Act, 1955. The court found that the issue of related persons had been conclusively settled in previous judgments and could not be reopened by revenue authorities. Relying on a Tribunal order that was set aside by the Supreme Court was impermissible, and the matter could not be subjected to further litigation. Consequently, the demand notice was set aside, and the petitioner's challenge to the provision's constitutionality was not pursued. Case-Laws Central Excise Thu, 20 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333999