Supreme Court · 2010 INSC 823 · Decided 26 November 2010
Commissioner, Central Excise, Chandigarh v. M/S. Kwality Ice Cream CO.
- Court
- Supreme Court of India
- Citation
- 2010 INSC 823 · [2010] 14 S.C.R. 409
- Case number
- CIVIL APPEAL No. 8456/2002
- Decided
- 26 November 2010
- Bench
- B. SUDERSHAN REDDY, S.S. NIJJAR (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Companies Act
Headnote
Central Excise Tariff Act, 1985 - s. 4(4)(c) - Valuation A B of excisable goods - Manufacturer-assessee entering into C sourcing agreement with a company for marketing its product - Revenue holding the manufacturer-company and distributor-company as related duty on the basis of the price at which distributor-company selling the product - Demand confirmed by appellate authority - D Tribunal negating the demand - On appeal, held: The Manufacturer!assessee-company and the distributor­ company were not 'related persons' - Transaction between them
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