Supreme Court · 2010 INSC 363 · Decided 6 July 2010
Commissioner of Central Excise, Delhi v. M/S. Pearl Drinks LTD.
- Court
- Supreme Court of India
- Citation
- 2010 INSC 363 · [2010] 7 S.C.R. 808
- Case number
- CIVIL APPEAL No. 2059/2003
- Decided
- 6 July 2010
- Bench
- D.K. JAIN, T.S. THAKUR (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Central Excises Act, 1944 - s. 4 - Levy of excise duty - Claim of deductions under eight heads - Disallowed under C two heads and allowed under the remaining six heads - Appeal by assessee - Order disallowing deductions under two heads upheld by tribunal and Supreme Court - Appeal by Revenue six heads - Tribunal holding that order under challenge had merged in D the earlier order passed by tribunal in company's appeal whereby disallowance of two of the eight deductions had been upheld - Sustainability of - Held: Not sustainable - Doctrine of merger not applicable - Subject matter
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