Supreme Court of India
Commissioner of Central Excise, Hyderabad v. M/s. Detergents India Ltd. & Anr.
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2 Supreme Court benches have cited this judgment.
From the headnote
Central Excise and Salt Act, 1944 - s. 4(1) (a) proviso c (iii) ands. 4(4) (c) (as they stood between the amendment Acts of 1973 and 2000)- Demand notice by Revenue - To assessee company-Alleging that the assessee a subsidiary company sold its goods to its holdinq company (related person) at a price lower than the normal price - Tribunal held that the assessee-subsidiary company and the holding company were not related persons within meaning of s. 4(1)(a) and rejected the case of revenue- On appeal, held: Where the buyer is a related person, it merely raises a rebuttable presumption - Once
Authorities it was built on
Where later benches applied it
- 2023 M/s Bilag Industries P. Ltd. & Anr. v. Commr. of Cen. Exc. Daman & Anr.
- 2025 Bharat Petroleum Corporation Ltd. v. Commissioner of Central Excise Nashik Commissionerate
Of those, 1 relied on · 1 referred to
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