Supreme Court · 2015 INSC 293 · Decided 8 April 2015
Commissioner of Central Excise, Hyderabad v. M/S. Detergents India LTD. & ANR.
- Court
- Supreme Court of India
- Citation
- 2015 INSC 293 · [2015] 6 S.C.R. 886
- Case number
- CIVIL APPEAL No. 9049/2003
- Decided
- 8 April 2015
- Bench
- A.K. SIKRI, R.F. NARIMAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Companies Act
Headnote
Central Excise and Salt Act, 1944 - s. 4(1) (a) proviso c (iii) ands. 4(4) (c) (as they stood between the amendment Acts of 1973 and 2000)- Demand notice by Revenue - To assessee company-Alleging that the assessee a subsidiary company sold its goods to its holdinq company lower than the normal price - Tribunal D held that the assessee-subsidiary company and the holding company were not related persons within meaning of s. 4(1)(a) and rejected the case of revenue- On appeal, held: Where the buyer is a related person, it merely raises a rebuttable presumption -
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