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2007 (10) TMI 426 - SC - Central ExciseCum duty price - Whether the price at which the respondent sold the product should be treated as cum duty price and therefore the excise duty should be deducted from the price for arriving at the assessable value - remanded back to the Commissioner for re-quantification against which the revenue has no grievance Brand name of a foreign company - Whether affixation of brand name of a foreign company but otherwise registered in the name of the Indian company would disentitle the Indian company namely the assessee to the benefit of exemption under SSI notification 1/93 - revenue did not challenge the judgment of the Calcutta High Court in ESBI Transmission Pvt. Ltd. v. CCE (1992 -TMI - 44473 - HIGH COURT, CALCUTTA) and (1994 -TMI - 44498 - HIGH COURT, CALCUTTA), the revenue cannot be permitted to re-agitate the point which is concluded by the aofre-mentioned judgment of the Calcutta High Court in the present appeal, Tribunal against the revenue relying upon a judgment of Calcutta High Court in the case of ESBI Transmission Pvt. Ltd.
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