Supreme Court · 2007 INSC 833 · Decided 14 August 2007
M/S Elgi Equipments LTD. v. Commissioner of Central Excise, Coimbatore
- Court
- Supreme Court of India
- Citation
- 2007 INSC 833 · [2007] 8 S.C.R. 1040
- Case number
- CIVIL APPEAL No. 7777/2001
- Decided
- 14 August 2007
- Bench
- S.H. KAPADIA, V.S. SIRPURKAR (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
Central Excise Act, 1944: -( ""t- c s. 4(/)(a)(as it stood before 2000)-Valuation of excisable goods- Trade discount-Claim with regard to-Assessee-manufacturer of service- station equipments-Claiming trade discount as a part of its sales pattern- . Assessee allowing 20% discount to sub-dealers discount given at 8% and balance 12% given to distributors as commission-Show cause notice issued to assessee D demanding differential amount of duty and penalty without furnishing details-Held: Revenue should have given detailed particulars-Assessee has given benefit of trade
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