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Collector Of Central Excise, Indore vs M/S.Hindustan Lever Ltd., Chhindwara on 3 August, 2000 cites

Jasraj Inder Singh vs Hemraj Multanchand on 14 February, 1977

This Court in the case of Jasraj Inder Singh vs. Hemraj Multanchand {(1977) 2 SCC 155} has held :- In an appeal against the High Courts finding the Supreme Court is not bound by what the High Court might have held in its remand order. It is true that a subordinate court is bound by the direction of the High Court. It is equally true that the same High Court, hearing the matter on a second occasion or any other court of coordinate authority hearing the matter cannot discard the earlier holding, but a finding in a remand order cannot bind a higher Court when it hears the matter in appeal. (emphasis supplied).
Supreme Court of India Cites 3 - Cited by 47 - V R Iyer - Full Document

Authorised Officer (Land Reforms) vs M.M. Krishnamurthy Chetty[Overruled] on 5 November, 1996

vs Collector of Central Excise (1993 (63)ELT 710) and Authorised Officer (Land Reforms) vs. M.M. Krishnamurthy Chetty (1998 (9) SCC 138), wherein this Court according to Shri Divan has allowed deductions which are referable to expenditure occurring after the removal from the factory. He laid special emphasis on deduction allowed on account of insurance. He said that the deductions now sought by the respondent are similar to the insurance deductions and as a matter of fact in the instant case in effect the company is acting as an insurer of its own goods. We will now consider the correctness of the Tribunals finding based on its earlier two decisions in the cases of Assam Valley Plywood Pvt.Ltd.
Supreme Court of India Cites 3 - Cited by 19 - Full Document

Collector Of Central Excise And ... vs Microwave Products (P) Ltd. And ... on 19 June, 1998

While in the case of Tungbhadra Industries case (supra), the Tribunal held in para 19 of its order thus: Admittedly, the appellants are giving discount for damages to the goods caused during transit. Shri Beri relied on the order on this Tribunal in Assam Valley (P) Ltd.case reported in 1989 (43) ELT 360 (Tri.). According to the said order, varying discount reduction depending upon the nature and extent of damage in each case is admissible. It is also a case of damage caused to the goods during transit. Following the above order, we direct the A.C. to verify the nature and quantum of discount for damage caused to the goods in the transit and allow the same.
Customs, Excise and Gold Tribunal - Tamil Nadu Cites 5 - Cited by 1 - Full Document
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