SHABINA ABRAHAM vs. COLLECTOR OF CENTRAL EXCISE & CUSTOMS

price is the sole consideration for the sale:” (4) For the purposes of this section, - (a) “assessee” means the person who is liable to pay the duty of excise under this Act and includes his agent;” 11. Recovery of sums due to Government. - In respect of duty and any other sums of any kind payable to the Central Government under

COMMISSIONER OF CENTRAL EXCISE vs. M/S NESTLE INDIA LTD

transferred only to two sister concerns and no sale is involved, the assessable value of instant tea removed to the respondent’s own units would be determined on the basis of the export price of similar goods and not 115% of the cost of production. 2 Page 3 JUDGMENT 3. The order in original dated 31.5.2006 passed by the Additional

COMMNR.,CUSTOMS & CENT.EXCISE AURANGABAD vs. M/S. ROOFIT INDUSTRIES LTD

Appeal is allowed restoring the order passed by the Adjudicating

11A(1) of the Central Excise Act read with Rule 9(1) of the Central Excise Rules, 1994 and Civil Appeal No. 5541 of 2004 Page 2 of 15 Page 3 JUDGMENT why penalty under Section 11AC and interest under Section 11AB should not be imposed. The assessee replied and was given personal hearing. Learned Adjudicating authority vide its order

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

Appeal is disposed of accordingly

transfers, the appellant filed declarations under Rule 173C with the excise department. In these declarations, the appellant claimed deduction towards Sales Tax, Cash Discount and Volume Discount on excise duty payable to arrive at the assessable value under Section 4 of the Central Excise and Salt Act, 1944. 3. Apart from undertaking manufacturing activities, the appellant at times also receives

NIRLON LTD. vs. COMMNR. OF CENTRAL EXCISE, MUMBAI

The appeal is allowed in part and disposed of in the

1 Page 2 JUDGMENT (hereinafter referred to as 'Act') declaring the wholesale price of TCY for such goods by showing the same price at which the goods are sold by the appellant at the factory gate to the third parties. Such price list in Proforma Part I under Section 4 of the Act was filed

COMMNR. OF CENTRAL EXCISE, AURANGABAD vs. M/S.GOODYEAR SOUTH ASIA TYRES P. L.&ORS

11A(1) of the Act for suppression of facts and willful mis-declaration of Assessable value by assessee with intent to evade payment of Central Excise duty. The notice was also issued to four individuals, working for the assessee. C.A. Nos. 1947-1950/2003 etc. 3 Page 4 JUDGMENT The assessee rebutted the aforesaid allegations in the show cause notice

M/S. ESCORTS LTD. vs. COMMNR. OF CENTRAL EXCISE, FARIDABAD

The appeal is allowed accordingly

transferred any transmission assemblies to any other person. However, they have been supplying the transmission assembly to their own units at Nagpur and Rudhrapur for manufacturing tractors. (b) It is submitted that this letter can at most lead to a conclusion that the transmission assembly made by M & M is marketable. 50. The show cause notice has placed reliance