Commissioner of C. Ex., Mumbai-III Vs Hind Rectifiers Ltd.

SUPREME COURT OF INDIA 21 Jul 2015 Civil Appeal No. 1596 of 2007 (2015) 322 ELT 191 : (2015) 14 SCC 716
Bench: Division Bench
Result Published

Judgement Snapshot

Case Number

Civil Appeal No. 1596 of 2007

Hon'ble Bench

A.K. Sikri and N.V. Ramana, JJ.

Advocates

S/Shri V. Lakshmikumaran, Prakash Shah, Jay Savla, Ms. L. Charanya, Vivek Sharma, Hemant Bajaj, Aditya Bhattacharya, Ambarish Pandey, R. Ramchandran, Anandh K. and M.P. Devanath, Advocates, for the Respondent; S/Shri K. Radhakrishnan, Senior Advocate, Ms. Shirin Khajuria, Arijit Prasad and B. Krishna Prasad, Advocates, for the Appellant

Final Decision

Dismissed

Judgement Text

Translate:

@JUDGMENTTAG-ORDER

1. On the facts of this case, we find that the Commissioner while upsetting the Order-in-Original recorded a categorical finding that the insurance

policy for the transportation of the goods was taken by the assessee on behalf of the purchaser which is clear from the letter dated 6-12-2001

addressed by the purchaser to the assessee itself. Therefore, the cost of transportation and insurance could not have been included for arriving at

the price of the goods for the purpose of Excise duty. We, thus, find no merit in this appeal which is accordingly, dismissed.

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Case Metadata
  • Citation: (2015) 322 ELT 191 : (2015) 14 SCC 716
  • Coram: A.K. Sikri and N.V. Ramana, JJ.
  • Bench: Division Bench
  • Advocates: S/Shri V. Lakshmikumaran, Prakash Shah, Jay Savla, Ms. L. Charanya, Vivek Sharma, Hemant Bajaj, Aditya Bhattacharya, Ambarish Pandey, R. Ramchandran, Anandh K. and M.P. Devanath, Advocates, for the Respondent; S/Shri K. Radhakrishnan, Senior Advocate, Ms. Shirin Khajuria, Arijit Prasad and B. Krishna Prasad, Advocates, for the Appellant
  • Result: Dismissed