Supreme Court - Daily Orders
Commmissioner Of Central Excise, ... vs M/S. Neycer India Ltd. on 11 May, 2015
Bench: A.K. Sikri, Rohinton Fali Nariman
ITEM NO.112 COURT NO.13 SECTION III
S U P R E M E C O U R T O F I N D I A
RECORD OF PROCEEDINGS
Civil Appeal No(s). 3684/2005
COMMMISSIONER OF CENTRAL EXCISE, TRICHY Appellant(s)
VERSUS
M/S. NEYCER INDIA LTD. Respondent(s)
Date : 11/05/2015 This appeal was called on for hearing today.
CORAM :
HON'BLE MR. JUSTICE A.K. SIKRI
HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN
For Appellant(s) Mr. K.Radhakrishnan,Sr.Adv.
Mr. Arijit Prasad,Adv.
Ms. Aruna Gupta,Adv.
Mr. B. Krishna Prasad,Adv.
For Respondent(s)
Mr. V. N. Raghupathy,Adv.
UPON hearing the counsel the Court made the following
O R D E R
The appeal is dismissed in terms of the signed order.
(SUMAN WADHWA) (SUMAN JAIN)
AR-cum-PS COURT MASTER
Signed order is placed on the file.
Signature Not Verified Digitally signed by Suman Wadhwa Date: 2015.05.12 11:30:50 IST Reason: IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 3684 OF 2005 Commnr. Of Central Excise, Trichy Appellant(s) VERSUS M/s. Neycer India Ltd. Respondent(s) O R D E R The Department/Revenue wanted to add the value of
Handle assembly, Ball valve assembly, overflow assembly, Syphon assembly, Outlet flange assembly and Flush pipe assembly, while arriving at the valuation of the flushing cisterns manufactured by the respondent. It is an admitted position that the aforesaid fittings are not manufactured by the assessee. It is also an admitted position that the assessee supplied the same to those buyers only who asked for that and in such a situation the assessee buys the aforesaid components from the market and supply to the buyers at their option. In these circumstances, the Tribunal has rightly declined to add the value of the aforesaid components which are not the part of flushing cistern manufactured by the assessee. Even otherwise, the amount of tax involved is not much.
For these reasons we dismiss this appeal.
….....................J. (A.K.SIKRI) …......................J. (ROHINTON FALI NARIMAN) New Delhi;
Date: 11.5.2015.