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2012 (2) TMI 162 - SC - Central ExciseDetermination of relationship - principal to principal or agent and principal - assessee engaged in the blending and packing of Glucon D' for M/s Heinz India Pvt. Ltd – excise duty paid at aggregate of cost of raw material, packing material and their job work charges – Revenue seeking to levy duty on wholesale price of the product - Tribunal quashed additional excise duty levied – Held that:- Neither Tribunal addressed the aspect that whether the relationship between the Assessee and Heinz was one of principal to principal or that of an agent and principal, nor did it consider whether the Assessee and Heinz are related persons. It based its decision solely on the observation made by the Adjudicating Authority that assessee status is of hired labour. Therefore, matter is remanded back to the Tribunal. If the Tribunal finds that the Assessee and Heinz are related, it shall remit the matter to the Adjudicating Authority for fresh determination of the assessable value of the goods in question in accordance with law - Decided in favor of revenue for statistical purposes.
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