Supreme Court of India
Commissioner, Central Excise, Chandigarh v. M/s. Kwality Ice Cream Co.
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1 Supreme Court bench has cited this judgment.
What the Court ordered
For the aforesaid reasons, we are of the considered opinion that the Tribunal did not commit any error in coming to the conclusion that M/s.
Judgment, page 18
From the headnote
Central Excise Tariff Act, 1985 - s. 4(4)(c) - Valuation of excisable goods - Manufacturer-assessee entering into sourcing agreement with a company for marketing its product - Revenue holding the manufacturer-company and distributor-company as related persons and demanding duty on the basis of the price at which distributor-company selling the product - Demand confirmed by appellate authority - Tribunal negating the demand - On appeal, held: The Manufacturer!assessee-company and the distributor company were not 'related persons' - Transaction between them was on principal to principal basis
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Where later benches applied it
Of those, 1 relied on
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