https://www.taxtmi.com/caselaws?id=30929 The Supreme Court upheld the Tribunal's decision regarding show cause notices served by two Commissioners, noting that the penalty did not apply to the provisional assessment in Bombay. The Court found that the Tribunal exceeded its jurisdiction in determining related person status between two entities, setting aside that aspect of the decision. Appeals related to show cause notices issued by the Commissioner (Indore) were allowed, remitting the matter to the Tribunal for reconsideration on various issues. The Court directed the Tribunal to decide afresh on advertisement charges, non-competition agreement amounts, and trademarks valuation, emphasizing the need for expedited resolution within six months. Penalties were set aside for reconsideration by the Tribunal. en-us Wed, 30 Jul 2008 00:00:00 +0530 Fri, 25 Nov 2022 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30929 The Supreme Court upheld the Tribunal's decision regarding show cause notices served by two Commissioners, noting that the penalty did not apply to the provisional assessment in Bombay. The Court found that the Tribunal exceeded its jurisdiction in determining related person status between two entities, setting aside that aspect of the decision. Appeals related to show cause notices issued by the Commissioner (Indore) were allowed, remitting the matter to the Tribunal for reconsideration on various issues. The Court directed the Tribunal to decide afresh on advertisement charges, non-competition agreement amounts, and trademarks valuation, emphasizing the need for expedited resolution within six months. Penalties were set aside for reconsideration by the Tribunal. Case-Laws Central Excise Wed, 30 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30929