Supreme Court · 2005 INSC 65 · Decided 7 February 2005
Collector of Central Excise, Pune v. M/S. Bajaj Tempo LTD.
- Court
- Supreme Court of India
- Citation
- 2005 INSC 65 · [2005] 1 S.C.R. 1118
- Case number
- CIVIL APPEAL No. 3840/1999
- Decided
- 7 February 2005
- Bench
- S.N. VARIAVA, AR. LAKSHMANAN, S.H. KAPADIA (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
OF CENTRAL E:'::CISE, PUNE v. MIS. BAJAJ TEMPO LTD. FEBRUARY 7, 2005 [S.N. VARIAVA, DR. AR. LAKSHMANAN AND S.H. KAPADIA, JJ.) Central Excise Act, 1944-Section I IA (/)-Reimbursement of advertisement expenses initially incurred by manufacturer from dealers- C Whether includible in the held: Decisions applied by the Tribunal does not pertain to the mailer in issue and as such Tribunal wrongly applied the decisions-Hence, order of Tribunal and that of adjudicating authority set aside-Matter remitted back to Adjudicating D Authority for fresh decision-Precedent-Wrong application
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