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Documents citing Aquamall Water Solutions Ltd. vs Cce on 1 January, 2003

Aquamall Water Solutions Ltd. vs C.C.E. on 13 February, 2006

3. The contention of the appellant is that they are having three manufacturing Units. The dispute regarding valuation of goods manufactured at Bangalore Unit and cleared to their holding Company attained finality. The Tribunal in the case of Aquamall Water Solutions Ltd. v. Commissioner of Central Excise, Bangalore, held that the goods manufactured and cleared to holding company are to be assessed at the same price on which the same goods are cleared to independent buyer; and this view is affirmed by Hon'ble Supreme Court in the case of Aquamall Water Solutions Ltd. v. C.C.E., reported in 2003 (158) E.L.T. A182 (S.C.).
Customs, Excise and Gold Tribunal - Delhi Cites 3 - Cited by 0 - Full Document

Tal Manufacturing Solutions Ltd. vs Commissioner Of Central Excise on 24 June, 2005

2. It is found that the appellants have produced charts to exhibit that the clearances have been effected at values much higher than the Rule 9 read with Rule 8 formula envisaged as well as less than those values also in certain cases and the Commissioner has not considered this plea, on facts or in law, to arrive at benefits on part of the assessee & not to invoke the proviso to Section 11A(l). No reasons exist to do so, if that be a fact, we would consider no deliberate attempt to evade tax and thus bar of limitation be available. Following the decision in Aquamall Water Solutions Ltd. v. CCE, Bangalore case the provisions of rules also may not he invokable and the values as per Section 4(1) need be accepted. In any case, if the formula of Rule 9 & Rule 8 is applicable, it has to be applied to all the removals, now being questioned, & credits and debits of excess & short payments of duty be adjusted to determine if any demand overall could be made since all the assessments over the period are being opened by this notice & only thereafter other liabilities, if any, on the appellants be arrived.
Customs, Excise and Gold Tribunal - Mumbai Cites 1 - Cited by 0 - Full Document
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