Craft Interiors Ltd. vs Commissioner Of Central Excise on 10 May, 2005
(a) Padmini Products v. CCE - 1989 (43) E.L.T. 195 (S.C.)
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Superior Air Products Ltd. vs Cce on 22 November, 2000
Jaybee Industries vs Commissioner Of Central Excise on 4 March, 2004
In the case of Superior Products (supra), relied on by the Counsel, a partnership was treated as a juridical person. It appears, the Apex Court's ruling on the point had not been cited before the Bench.
Commissioner Of Central Excise, Rajkot vs Ajanta Transistor Clock Manufacturing ... on 23 October, 2001
In any event, the finding of the Commissioner that even if ASA is a related person, the sale price of ASA can not be basis for determination of ASSEssable value, since sales to other independent buyers at the same price at which clocks were sold to ASA existed, has not been challenged in the appeal filed by the Revenue and further, the appeal of the Revenue requires to be rejected. We further note that the wholesale price at which clocks were sold to independent dealers is not in dispute an in such a situation that price along will be the basis for determining assessable value. Since the Respondents paid duty on the basis of such price in respect of sales to ASA also, no differential duty can be demanded by invoking proviso (iii) to Section 4(1)(a). The finding of the Commissioner regarding non-applicability of the above provision of law, is correct in law in view of the decision of the Tribunal in the case of Hingorani Air Products v. CCE, 1997 (89) ELT 513.
Saurashtra Cement Ltd vs Commissioner Of Customs (Import), ... on 2 July, 2012
To support this contention, he relied on the decision of the Tribunal in Orissa Air Products Ltd vs CCE reported in 1998 (103) ELT 583.
Faridkod Cooperative Sugar Mills Ltd. vs Cce on 17 May, 2004
5. The issue is settled by the decision of this Tribunal in the case of Spring Fresh Drinks v. CCE, 1991 (54) ELT 333, CCE, Jamshedpur v. Bhagwati Oxygen Ltd., 2000 (117) ELT 647 and Inox Air Products Ltd. v. CCE, 2001 (134) ELT 224. We follow the ratio of the above decisions and hold that the liquidated damages received by the appellant cannot be added to the assessable value. The order impugned is set aside the appeal stands allowed.
Bayer Diagnostics India Ltd. vs Commissioner Of C. Ex. on 15 September, 2004
), Vindhyachal Air Products Pvt. Ltd. v. CCE, Raipur, Gujarat Containers Ltd. v. CCE, Vadodam, 2003 (157) E.L.T. 67 (Tri.
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