Supreme Court of India
Commissioner Central Excise, Bangalore v. M/s. United Spirits Ltd. & Anr.
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What the Court ordered
In view of the aforesaid analysis, we are constrained to remit the matter to the tribunal for reconsideration of the aforesaid aspects on 81 c the basis of observations made hereinabove and the law in the field.
Judgment, page 28
From the headnote
Central Excise Act, 1944 - ss. 4 and JJA Proviso - Show cause notice by Revenue - To the assessee - On the ground that the assessee received additional consideration from its franchisees in the form of royalty.for supplying food flavours' which were essential ingredients of the IMFL manufactured by franchisees - Re-assessment of food jluvours' by including the royalty received by the assessee - Demand of differential duty - Penalty as well as interest levied - Adjudicating authority confirmed the demand - Appellate Tribunal held that there was no nexus between the royalty and the food
Authorities it was built on
- 1989 Padmini Products v. Collector of Central Excise, Bangalore
- 2013 M/s. Uniworth Textiles Ltd. v. Commissioner of Central Excise, Raipur
- 2002 State of Maharashtra v. Mahalaxmi Stores
- 1995 M/s Moti Laminates Pvt. Ltd. Etc. v. Collector of Central Excise, Ahmedabad
- 2005 Commissioner of Central Excise-i, New Delhi v. M/s. S.R. Tissues Pvt. Ltd. and Anr.
- 2004 M/s. Shyam Oil Cake Ltd. v. Collector of Central Excise, Jaipur
- 2002 Union of India and Ors. v. Sonic Electrochem (p) Ltd. and Anr.
- 2003 Union of India v. Ahmedabad Electricity Co. Ltd. and Ors.
- 2009 Income Tax Officer, Udaipur v. M/s. Arihant Tiles and Marbles (p) Ltd.
- 2003 M/s Pepsi Foods Ltd. v. Collector of Central Excise, Chandigarh
- 2002 The Commissioner of Central Excise, Chandigarh-ii, Chandigarh v. M/s. Jagatjit Industries Ltd.
- 2007 Municipal Corporation of City of Thane v. M/s Vidyut Metallics Ltd. and Anr.
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