TMI Blog2016 (11) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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. - Special Civil Application No. 28334 of 2007 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 4 of the Central Excise and Salt Act,1944. As is well known, under sub-section (1) of Section 4 of the Central Excise and Salt Act,1944, the excise duty would be leviable on the normal price of the sale of the goods where the buyer is not a related person, is the sole consideration for a sale. In this context, the question of related person comes into picture. According to the State Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led, when the first show cause notice was issued in 1985 and also at the stage when the second and the third show cause notices were issued in 1988. At all these stages, the necessary material was before the authorities. They had then taken the view M/s. Pharmachem Distributors was not a related person. If the authorities came to the conclusion subsequently that it was a related person, the same f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re, we are unable to uphold the invoking of the proviso to Section 11-A of the Act for making the demand for the extended period. 3. The issue was once again raised up by the revenue authorities in case of this assessee where the Division Bench of this Court in case of P B Pharmaceuticals (P) Ltd. V/s. Union of India, reported in 2011 (273) E.L.T. 34, it was held and observed as under : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al for the purpose of holding that Messrs Pharma Chem Distributors is a related person, cannot be sustained, the same being contrary to the decision of the Supreme Court between the same parties, which has attained finality. 4. The same issue therefore, cannot be the subject matter of yet another litigation. In the result, the petition is allowed. The demand notice dated 9.7.2007 is set asid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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