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Commissioner of Central Excise, Bangalore & Another Versus M/s Campco

2015 (9) TMI 1085 - SUPREME COURT

Valuation of goods - Determination of assessable value - mutuality of interest - Held that:- Tribunal's findings are pure findings of facts after analysing the documents on record and does not call for any interference. There is also a finding record .....

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JJ. For the Petitioner : Mr. Yashank Adhyaru, Sr. Adv., Mr. Avtar Singh Chauhan, Adv., Mr. Arijit Prasad, Adv., Ms. Shefali Sethi, Adv., Mr. B. Krishna Prasad, Adv. For the Respondent : Mr. Ravinder Narain, Adv., Mr. Ajay Aggarwal, Adv., Ms. Mallika .....

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einafter referred to as M/s. Nestle). In addition, it was manufacturing the said chocolates for themselves as well, which were independently marketed. The dispute arose in respect of the price that was charged from M/s. Nestle by the assessee. The ap .....

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Nestle for supply of those chocolates. It resulted in issuance of Show Cause Notice dated 13.03.1995 followed by another Show Cause Notice dated 29.03.1995 covering different periods. The respondent was asked to show cause why differential duty as me .....

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transaction independent of the trading relationship between the parties and had not impacted the price which was normal price charged from M/s. Nestle. The Commissioner accepted the aforesaid contention and after going through the records found that .....

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x Appellate Tribunal as well. Following findings in this behalf have been recorded by the Tribunal: - "We also take the issue on merits and find that the Commissioner's reasoning to drop the show cause notice is correct in law. M/s. Nestle I .....

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alone is required to be adopted in terms of the Apex Court judgment rendered in the case of M/s. Pawan Biscuits Ltd. (cited supra) which has followed the earlier judgment of the Apex Court rendered in the case of M/s. Ujagar Prints (cited supra). Th .....

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