Supreme Court · 2017 INSC 26 · Decided 5 January 2017
Commissioner Central Excise, Bangalore v. M/S. United Spirits LTD. & ANR.
- Court
- Supreme Court of India
- Citation
- 2017 INSC 26 · [2017] 1 S.C.R. 54
- Case number
- CIVIL APPEAL No. 5003/2006
- Decided
- 5 January 2017
- Bench
- DIPAK MISRA, N.V. RAMANA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 4
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 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
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