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2 results for “disallowance”+ Section 25clear

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Key Topics

Section 44Section 11A3

M/S. PUROLATOR INDIA LTD. vs. COMMNR. OF CENTRAL EXCISE, DELHI-III

Appeal is disposed of accordingly

C.A. No.-001959-001959 - 2006Supreme Court25 Aug 2015
Section 11ASection 11A(1)Section 38ASection 4

25% thereof if the assessee deposits the amounts of the duty, interest and penalty, determined vide this order within 30 days from the date of communication of this order; and that if the assessee has already deposited /paid some amount in relation to the dues determined above, then such payment shall be adjusted against the dues.” 6. When it came

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

C.A. No.-005155-005156 - 2007Supreme Court15 Dec 2015
Section 4
Section 4(3)(d)

disallowed by the Supreme Court in Bombay Tyre International Ltd. reported in 1983 (14) ELT 1896 SC. If one closely observes the definition of the term transaction value, it uses the terminology 'servicing'. It appears that the respondents are taking the benefit of this term 'servicing' for the purpose of adding to the assessable value, the expenses incurred