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2016 (11) TMI 17 - HC - Central ExciseRelated party transaction - transaction value - Section 4 of the Central Excise and Salt Act,1944 - Held that: - same issue decided in the assessee case P&B Pharmaceuticals (P) Ltd. V/s. Collector of Central Excise [2003 (2) TMI 68 - SUPREME COURT OF INDIA] - the same issue again raised in the assessee case P&B Pharmaceuticals (P) Ltd. V/s. Union of India [2011 (5) TMI 694 - GUJARAT HIGH COURT] - The same issue therefore, cannot be the subject matter of yet another litigation. In the result, the petition is allowed - petitioner does not press for the challenge to the constitutionality of the relevant provision - rule made absolute.
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