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Documents citing Southern Petrochemical Indus. Corpn. ... vs Cce on 6 November, 1998

Savita Chemicals Ltd. vs Commissioner Of Central Excise on 13 July, 1999

The same view was held by the Tribunal in the case of Southern Bottlers P. Ltd. v. C.C.E. 1989 (43) E.L.T. 427 (Tri.). In terms of these judgments, the Tribunal in the case of Indian Aluminium Cables Ltd. 1989 (40) E.L.T. 86 (Tri.) held even a single sale would constitute the basis for determination of wholesale cash price. In making this, the Tribunal had relied upon the Supreme Court judgment in the case of Voltas Ltd. 1(1977 E.L.T. (J.177)].
Customs, Excise and Gold Tribunal - Mumbai Cites 10 - Cited by 6 - Full Document

Commissioner Of Customs, Mumbai vs M/S. Servitor Marketing & Exports Pvt. ... on 9 March, 2001

3. Shri Choubey very strong relies on Tribunal judgement in Southern General Trading Company Ltd. Vs. CCE 1995 (77) ELT 592. In this judgement the Tribunal held that such oil and lubricants in packing of 1, 2 and 8 litres used in motor vehicles were consumer goods. I have examined this judgement and find that it does not cover the situation. A person who owns a motor vehicle can perhaps use a can of lubricating oil containing one kilogram. He is a direct consumer. But where the oil is not motor oil but is lubricating oil for heavy machinery then the judgement would not apply. I also find that packing in the present case is in substantially larger volumes than what was before the Tribunal. I find no reason to set aside the belief of the Commissioner (Appeals) that the goods were not consumer goods.
Customs, Excise and Gold Tribunal - Mumbai Cites 1 - Cited by 1 - Full Document
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