M/S. SERVO-MED INDUSTRIES PVT. LTD. vs. COMMNR. OF CENTRAL EXCISE, MUMBAI

The appeal is allowed and the impugned judgment is hereby set aside

Section 2(f) of the Central Excise Act, there is no mention of the test of integral or inextricable process and found that the wrong test had been applied to arrive at the wrong result. 5. The CESTAT in turn set aside the order of the Commissioner of Central Excise (Appeals) observing: “An Article with distinct brand name and separate

M/S GMR ENERGY LTD. vs. COMMR.OF CUSTOMS,BANGALORE

7. The appeal filed to the Tribunal was also dismissed, the Tribunal arriving at the same conclusion as the learned Commissioner. The Tribunal in addition found that there is no transaction value at all and, therefore, Rule 8 will have to be referred to and relied upon and a best judgment assessment was to be made. The Tribunal then went