https://www.taxtmi.com/caselaws?id=294641 The Tribunal held that the appellants were related to M/s Mandhana Industries Pvt. Ltd. and M/s Mandhana Fashion Port (Export Division) as they were under the same management, making them related persons under the Central Excise Act. However, the Tribunal found that the demand was time-barred due to the department's prior knowledge of the relationship, setting aside the demand on this ground. Consequently, the appeal was allowed based on the limitation issue, emphasizing the importance of mutual interest in determining related persons and timely communication in limitation cases. en-us Fri, 05 Jul 2019 00:00:00 +0530 Mon, 26 Apr 2021 10:16:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294641 The Tribunal held that the appellants were related to M/s Mandhana Industries Pvt. Ltd. and M/s Mandhana Fashion Port (Export Division) as they were under the same management, making them related persons under the Central Excise Act. However, the Tribunal found that the demand was time-barred due to the department's prior knowledge of the relationship, setting aside the demand on this ground. Consequently, the appeal was allowed based on the limitation issue, emphasizing the importance of mutual interest in determining related persons and timely communication in limitation cases. Case-Laws Central Excise Fri, 05 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294641