Supreme Court of India
Commissioner, Central Excise, Meerut v. M/s. Monsanto Manufacture Pvt. Ltd.
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What the Court ordered
For the aforesaid reasons, we do not find any merit, whatsoever, in these appeals preferred by the Department.
Judgment, page 6
From the headnote
Central Excise Rules, 1944-r. 9( ) I Central Excise Act, c 1944 - s. 11 - Manufacturer-assessee entering into sourcing agreement with a company - Assessee declaring the price of manufactured product on the basis of the agreement - Duty paid on the declared price - Department alleging suppression of material facts against the assessee and demanding additional duty with penalty and interest - Held: The assessee had not suppressed material facts as the source agreement was within the knowledge of the Department -;- Assessee had not received any direct and indirect consideration over and above as
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