decision of Hon'ble
Supreme Court in the case of Kwality Biscuits Ltd. 284 ITR 434 (SC),
has held that interest is not chargeable ... decision
of Hon'ble Supreme Court in the case of Kwality Biscuits (supra) and
also in view of the decision of ITAT in assessee
already explained, "right to manufacture biscuits' and "right to
market biscuits under "kwality trade mark" are separate and
independent rights ... assessee continued to manufacture biscuits. For
biscuits manufactured and marketed under brand 'Kwality', the
assessee paid royalty to BIL. However, the assessee also
High Court of
Karnataka in the case of Kwality Biscuits Ltd 243 ITR 519
wherein it was held as under:
" In view ... Supreme Court in the case of
Kwality Biscuits Ltd [supra] prevailed.
13. Now the question boils down to whether subsequent
modification/reversal of existing interpretation
Kwality Biscuits Limited vs Commissioner Of C. Ex. on 23 September, 1998
Equivalent citations: 1999(106)ELT153(TRI-CHENNAI)
ORDER
U.L. Bhat, J. (President
Kwality Biscuits (P) Ltd. vs The Commissioner Of Central Excise on 25 June, 2007
Equivalent citations: 2007(122)ECC282, 2007(148)ECR282(TRI.-BANGALORE)
ORDER
Kwality Biscuits (P) Ltd. vs The Commissioner Of Central Excise on 30 November, 2006
ORDER
T.K. Jayaraman, Member (T)
1. This appeal has been
Collector Of Customs vs Kwality Biscuits Ltd. on 8 April, 1994
Equivalent citations: 1994ECR9(TRI.-DELHI), 1994(71)ELT1035(TRI-DEL)
ORDER
P.C. Jain
Collector Of Customs vs Kwality Biscuits Ltd. on 1 September, 1997
Equivalent citations: 1998(104)ELT797(TRI-CHENNAI)
ORDER
V.P. Gulati, Vice President
Kwality Biscuits Ltd. vs Commissioner Of C. Ex. on 21 December, 1999
Equivalent citations: 2000(117)ELT380(TRI-CHENNAI)
ORDER
V.K. Ashtana, Member
Kwality Biscuits Private Limited, ... vs Assessee on 2 November, 2010
SP 74/Bang/2010 Page - 1
IN THE INCOME TAX APPELLATE TRIBUNAL
BANGALORE BENCH ... 1223/Bang/2010)
(Assessment Year : 2001-02)
M/s. Kwality Biscuits P. Ltd.,
C/o. Britannia Industries Ltd.,
Britannia Gardens, Vimanapura
Bangalore 560 017 .. Applicant
