Batliboi And Co. Ltd. vs Commissioner Of Central Excise on 27 January, 1998
Equivalent citations: 1998ECR18(TRI.-MUMBAI), 1998(99)ELT108(TRI-MUMBAI)
ORDER
Gowri
relied on the ruling rendered by the Tribunal in the case of Batliboi v. Collector of Cus., Bombay ... type of machinery imported by the appellant.
In the case of Batliboi & Co. Ltd. (supra), the Tribunal held at paras
Assistant Commissioner had held that the advertisement charges incurred by M/s. Batliboi & Co.. the distributor of the firm and virtually sole buyer ... order have noted that there is no dispute that M/s. Batliboi & Co., who are the distributors of the assessee for Microwave ovens
Batliboi Ltd vs Commissioner Of Central Excise, ... on 2 March, 2010
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT CHENNAI ... Order? :
4. Whether Order is to be circulated to the Departmental
Authorities? :
Batliboi Ltd.
Appellant/s
Versus
Commissioner of Central Excise, Pondicherry
Respondent/s
Appearance
very reputed firm of chartered accountants, M/s. S.R. Batliboi & Co., it is not necessary to maintain the purjas."
3. The Tribunal ... placed on the audited accounts of M/s. S. R. Batliboi & Co. ...............
Even if we assume that the entire cultivation of surgarcane
said judgment following excerpt from "Advanced Accounting" by J. R. Batliboi was approvingly quoted:
The same concept also is to be found from ... book 'Advanced Accounting' by J. R. Batliboi (25th Edition) at page 14. The entire passage may be extracted:
Distinction between trade discount
Hercules Hoists Ltd. sold some of the hoists manufactured by it to Batliboi & Co. Ltd. In terms of the agreement between these parties, Batliboi ... this appeal is whether that part of the expenses incurred by Batliboi & Co. Ltd. is to be included in the assessable value
Hercules Hoists Ltd. sold some of the hoists manufactured by it to Batliboi & Co. Ltd. In terms of the agreement between these parties, Batliboi ... this appeal is whether that part of the expenses incurred by Batliboi & Co. Ltd. is to be included in the assessable value
Works and Ors., 1979 E.L.T. J 600 (Andhra Pradesh) ;
( vii) Batliboi and Company v. Union of India ... Central Excise, Patna , 1978 E.L.T. J 211 (Patna);
( iv) Batliboi & Co. v. Union of India
special quality press plates or moulds. He read a paper prepared by Batliboi & Company Private Ltd. on press plates made of special steel
