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

Appeal is disposed of accordingly

8. Further, according to the learned counsel, “transaction value” which was introduced for the first time into the amended Section 4 does not make any change with regard to the fact that such transaction value is only at the time of removal from the factory or depot, being the time of clearance of excisable goods from the factory premises

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

disallowing the benefit of the notification to the Defibrillator thereby concurring with the view of the Technical Member. 11) This is how the matter has come up to this court in the form of present appeal filed by the appellant under Section 35 L(b) of the Civil Appeal Nos. 5523 & 6037 of 2004 Page 7 of 19 Page 8

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

Appeal is allowed, thereby setting aside the order of the

disallowed the aforesaid claim to the extent of Rs.16,39,010/-. The assessee carried the matter in appeal before the Commissioner of Income Tax (Appeals). The CIT (Appeals) set aside the order of the Assessing Officer holding that the interest paid by the assessee of which deduction was C.A. No. 514/2008 2 Page 3 JUDGMENT claimed, on the facts

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

8 (1995) 4 SCC 349 9 1998 (103) ELT 606 Civil Appeal Nos. 5155-5156 of 2007 & Ors. Page 12 of 27 Page 13 JUDGMENT clear. Coming to the amendment in Section 4 of the Act, in the year 2000, it may be noted in the first instance that definition of 'transaction value' as per Section

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