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2005 (2) TMI 121 - SUPREME COURTBenefit of Notification No. 120/75-C.E., dated 30th April, 1975 - Invoice price - Held that:- Department has made no effort to ascertain whether the invoice price had been influenced by any commercial, financial consideration or by reason of the relationship. They have only proceeded on the basis that M/s. Fenner (India) Limited being a related person the invoice price was influenced. We also find the submissions made on behalf of the Respondents that they were also selling to other parties at the same price has not been rebutted by the Department. It is clear that merely because M/s. Fenner (India) Limited is the holding company and a related person, does not by itself show that the invoice price is influenced. In the absence of any proof or material to show that the invoice price was influenced the benefit of the Notification cannot be denied - Decided against Revenue.
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