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1 result for “disallowance”+ Section 94(7)clear

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Key Topics

Section 43

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

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

7 of Circular dated 1st July, 2002 is in excess of the provisions of Section 4(1)(a) and 4(3)(d) of said Act as amended by Section 94 of the Finance Act of 2000. In our view, the answer to this question will decide the issues as between the petitioners and the respondents. In our view