https://www.taxtmi.com/caselaws?id=46338 Whether the parties are "related persons" for entitlement to exemption under Notification 71/78: SC, on findings of common directors, familial relationships and mutuality of interest, held the entities are related persons; conclusion in favour of relatedness set aside the contrary Tribunal finding - outcome: entities treated as related persons. Whether there was suppression of material facts and applicability of the extended limitation under s.11A of the Excise Act: Court found full disclosure of sale price and inter-company differential, negating suppression; outcome: extended six-month limitation under s.11A is unavailable to Revenue and claimed duty for April 11, 1978-Sep 29, 1979 was barred. en-us Wed, 18 Sep 2002 00:00:00 +0530 Tue, 13 Jan 2026 15:53:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46338 Whether the parties are "related persons" for entitlement to exemption under Notification 71/78: SC, on findings of common directors, familial relationships and mutuality of interest, held the entities are related persons; conclusion in favour of relatedness set aside the contrary Tribunal finding - outcome: entities treated as related persons. Whether there was suppression of material facts and applicability of the extended limitation under s.11A of the Excise Act: Court found full disclosure of sale price and inter-company differential, negating suppression; outcome: extended six-month limitation under s.11A is unavailable to Revenue and claimed duty for April 11, 1978-Sep 29, 1979 was barred. Case-Laws Central Excise Wed, 18 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46338