HERO CYCLES (P) LTD. vs. COMMISSIONER OF INCOME TAX (CENTRAL)

Appeal is allowed, thereby setting aside the order of the

Section 36(1)(iii) of the Income Tax Act (hereinafter referred to as 'Act'). The aforesaid deduction was disallowed by the Assessing Officer vide his Assesssment Order dated 26.03.1991 on the following two points: - (1) The assessee had advanced a sum of Rs.1,16,26,128/- to its subsidiary company known as M/s. Hero Fibers Limited and this advance

M/S. B.P.L. LTD. vs. COMMNR. OF CENTRAL EXCISE, CALICUT

disallowing the benefit of the Notification No.8/96 dated 23.07.1996 and Notification No.4/97 dated 01.03.97 respectively to the appellant. 2) The appellant herein is engaged in the manufacture of excisable goods falling under Chapter 85 and 90. From January 1997 onwards the appellant had been manufacturing and clearing two Civil Appeal Nos. 5523 & 6037 of 2004 Page 1 of 19 Page

COMMISSIONER OF CENTRAL EXCISE, MYSORE vs. M/S. TVS MOTORS COMPANY LTD

disallowed inclusion of PDI charges and free ASS charges in the assessable value by relying on the Custom Excise and Service Tax Appellate Tribunal (CESTAT) decision in the case of Maruti Udyog Limited v. CCE, Delhi-III1 and remanded the case to the Adjudicating Authority to re-examine the disputed issues in the light of settled legal positions and finalise

M/S MERIDIAN INDUSTRIES LTD. vs. COMMR.OF CENTRAL EXCISE

Section 35B of the Act. The Commissioner of Central Excise preferred the appeal as directed by the Central Board of Excise & Customs against his own Order-in-Original No.32/2002-Commr. dated 21.06.2002 before the Tribunal. 5. The Tribunal allowed the appeal preferred by the Commissioner of Central Excise vide its decision dated 17.07.2007. Perusal of the decision indicates following thought process