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2024 (3) TMI 914 - AT - Central ExciseInclusion of certain elements of cost in assessable value and revision of the method of determining assessable value applicable to transactions between related persons - inclusion of advertisement and sales promotion costs - HELD THAT:- The finality, insofar as the first notice was concerned, was equally applicable to subsequent ones. The claim of higher precedent from decision of the Tribunal was also settled by the first appellate authority in later order despite which the obduracy on the part of the original authority continued to be manifested in remand proceedings. Even so, the finality accorded to that precedent by the Hon’ble Supreme Court in re P&B Pharmaceuticals P Ltd [2003 (2) TMI 68 - SUPREME COURT] should have sufficed for the original and first appellate authority in the latest round. The orders passed in de novo proceedings by the original authority were not correct in law. That last which was upheld in the impugned order was also incorrect in law. The concurrence accorded to that impropriety by the first appellate authority piles gross impropriety on impropriety. We find no cause to allow this travesty of justice and judicial decorum to continue. The impugned order set aside - appeal allowed.
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