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1 - 7 of 7 (0.22 seconds)Commr.Of Cen.Excise vs M/S International Auto Ltd on 8 January, 2010
The Apex Court, in a subsequent decision in the case of CCE v. International Auto Limited (supra) has further elaborated that on interest loss to the Revenue, Section 11AB would be applicable in similar cases."
Section 4 in The Central Excise Act, 1944 [Entire Act]
Section 8 in The Central Excise Act, 1944 [Entire Act]
Central Excise Tariff Act, 1985
Commr.Of Central Excise,Pune vs M/S Skf India Ltd on 6 July, 2009
10. To our mind, facts on material aspects are similar in the present case. It is of course true that a part of the price received by the assessee for the goods sold was based on fluctuating price regime and fluctuated on the basis of factors over which the assessee had no control. Whereas, in SKF case, assessee received higher price for goods already cleared and sold on account of retrospective price increase. However, to our mind, this distinction is not material. What is important is that the assessee received differential price of the goods after its clearance. At the time of clearance, assessee had paid excise duty only on the price it had received till then.
Gujarat State Fertilizers & Chemicals ... vs Commissioner Of Central Excise, ... on 16 February, 2015
Here again, the decision of the Bombay High Court in the case of Rucha Engineering Pvt. Limited (supra) was not approved.
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