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National Auto Accessories Ltd. vs Collector Of Central Excise on 22 January, 1993

In support of the contention that the absence of uniform discount cannot be the basis for disallowing the discount the Learned Counsel for the appellant relied upon the decisions reported in A.K. Roy and Ors. v. Carona Sahu Co. Ltd. 1979 ELT 521, Sharda Silicate & Chemicals Industries v. Collector of Central Excise, Coimbatore - 1979 ELT 20, Standard Electric Appliances v. Supdtd.
Customs, Excise and Gold Tribunal - Delhi Cites 10 - Cited by 0 - Full Document

Jay Engineering Works Ltd. vs Government Of India And Ors. on 5 November, 1981

In support of the contention that the absence of uniform discount cannot be the basis for disallowing the discount the learned counsel for the appellant relied upon the decisions reported in A.K. Roy & others v. Carona Sahu Co. Ltd. - 1979 ELT 521, Sharada Silicate & Chemical Industries v. Collector of Central Excise, Coimbatore - 1979 ELT 20, Standard Electric Appliances v. Supdtd.
Andhra HC (Pre-Telangana) Cites 17 - Cited by 22 - Full Document

National Auto Accessories Ltd. vs Collector Of Central Excise on 22 January, 1993

10. We are inclined to agree with the appellants that the decision of the Bombay High Court in the case of Godrej Boyce Mfg. Co. Pvt. Ltd. (supra) is not relevant to the fact of this case since the main question that arose for consideration in that case was whether the secondary packing in which the refrigerators were supplied to wholesale dealers outside Bombay would form a part of the assessable value of the goods.
Customs, Excise and Gold Tribunal - Delhi Cites 8 - Cited by 0 - Full Document
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