Collector of Central Excise Vs. AustIn Engineering Co. Ltd.

Collector of Central Excise vs AustIn Engineering Co. Ltd.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Nov 05, 1998

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Citation: sooperkanoon.com/14612
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided On: Nov 05, 1998
Subject: Service Tax

Case Summary

AI-generated summary - not the official court judgment text.

Service Tax

Key legal issue: Service Tax

Parties & Advocates

Appellant / Petitioner

Collector of Central Excise

Respondent

AustIn Engineering Co. Ltd.

Legal References

Reported In: (2002)(145)ELT70Tri(Mum.)bai

Excerpt

1. the question for consideration in this appeal is whether the assessee could have different assessable values for the products to be sold in different areas of the country.2. the collector (appeals) held that since difference in price was on commercial considerations, there could be different assessable values.this is not questioned in the appeal. he had noted that the bombay high court judgment in godrej & boyce manufacturing v. u.o.i. - 1984 (18) e.l.t. 172, which held to the contrary was set aside by the supreme court which remanded the matter to the high court to consider the questions in the light of some documents produced before the court.once the judgment has been set aside it is no longer valid as evident.on the other hand the collector's (appeals) view is fully supported by the ratio of the decision of this tribunal in gora mai hari ram ltd. v.cce -1994 (69) e.l.t. 269.

Full Judgment

1. The question for consideration in this appeal is whether the assessee could have different assessable values for the products to be sold in different areas of the country.

2. The Collector (Appeals) held that since difference in price was on commercial considerations, there could be different assessable values.

This is not questioned in the appeal. He had noted that the Bombay High Court judgment in Godrej & Boyce Manufacturing v. U.O.I. - 1984 (18) E.L.T. 172, which held to the contrary was set aside by the Supreme Court which remanded the matter to the High Court to consider the questions in the light of some documents produced before the Court.

Once the judgment has been set aside it is no longer valid as evident.

On the other hand the Collector's (Appeals) view is fully supported by the ratio of the decision of this Tribunal in Gora Mai Hari Ram Ltd. v.CCE -1994 (69) E.L.T. 269.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Collector of Central Excise vs AustIn Engineering Co. Ltd. Same Subject Service Tax

Service Tax supreme court high court set aside Has been