Mcdowell & Company Ltd vs The Commissioner Of Central Excise, ... on 14 November, 2017
IN THE CUSTOMS, EXCISE AND SERVICE TAX
APPELLATE TRIBUNAL, SOUTH ZONAL ... passed by the Commissioner of Central Excise, Bangalore.]
M/s. McDowell & Company Ltd.
Food Flavour Division
Appellant(s)
Versus
The Commissioner of Central Excise
Further, relying upon
Section 23 of the Contract Act and Mcdowell and Company
Ltd. v. Commercial Tax Officer, (1985) 2 SCC 230, he went ... that therefore
being contrary to public policy, the principles in Mcdowell's
judgment should apply to make such so-called indivisible
contracts taxable under
Indian Made Foreign Liquor (IMFL),
under various brand names, such as McDowell No.1, Signature, Single Malt,
Golden Grape Brandy, Bagpiper etc; M/s Herbertson ... surplus; even in the instant case (clause 19 of the
agreement with McDowell &Company Ltd and Ajanta Bottlers Limited dated
6.08.2004), the consideration payable
Indian Made Foreign Liquor (IMFL),
under various brand names, such as McDowell No.1, Signature, Single Malt,
Golden Grape Brandy, Bagpiper etc; M/s Herbertson ... surplus; even in the instant case (clause 19 of the
agreement with McDowell &Company Ltd and Ajanta Bottlers Limited dated
6.08.2004), the consideration payable
Indian Made Foreign Liquor (IMFL),
under various brand names, such as McDowell No.1, Signature, Single Malt,
Golden Grape Brandy, Bagpiper etc; M/s Herbertson ... surplus; even in the instant case (clause 19 of the
agreement with McDowell &Company Ltd and Ajanta Bottlers Limited dated
6.08.2004), the consideration payable
Indian Made Foreign Liquor (IMFL),
under various brand names, such as McDowell No.1, Signature, Single Malt,
Golden Grape Brandy, Bagpiper etc; M/s Herbertson ... surplus; even in the instant case (clause 19 of the
agreement with McDowell &Company Ltd and Ajanta Bottlers Limited dated
6.08.2004), the consideration payable
Indian Made Foreign Liquor (IMFL),
under various brand names, such as McDowell No.1, Signature, Single Malt,
Golden Grape Brandy, Bagpiper etc; M/s Herbertson ... surplus; even in the instant case (clause 19 of the
agreement with McDowell &Company Ltd and Ajanta Bottlers Limited dated
6.08.2004), the consideration payable
Indian Made Foreign Liquor (IMFL),
under various brand names, such as McDowell No.1, Signature, Single Malt,
Golden Grape Brandy, Bagpiper etc; M/s Herbertson ... surplus; even in the instant case (clause 19 of the
agreement with McDowell &Company Ltd and Ajanta Bottlers Limited dated
6.08.2004), the consideration payable
duty. In the two-and-a-half-decades-old case of McDowell & Co. Ltd. vs. Commercial Tax Officer (1985) 3 SCC 230, cited ... taxes honestly without resorting to subterfuges."
(underlining added)
In McDowell 's case, it was also held as follows:
"It is neither fair
Skoda Auto Volkswagen India Private ... vs Cce-Pune - Ii on 27 August, 2020
1
Appeal
