Commissioner of Central Excise, Vs. M/S Sur Henning Pvt. Ltd,

Commissioner of Central Excise, vs M/S Sur Henning Pvt. Ltd,

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Decided Apr 20, 2001

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Citation: sooperkanoon.com/22375
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT
Decided On: Apr 20, 2001
Subject: Land Acquisition

Case Summary

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

Land Acquisition

Key legal issue: Land Acquisition

Parties & Advocates

Appellant / Petitioner

Commissioner of Central Excise,

Respondent

M/S Sur Henning Pvt. Ltd,

Excerpt

1. this is an appeal filed by the revenue. whether national interest on advance is to be included or not in determining the assessable value is an issue to be considered in this appeal. we find that the issue involved herein has already been decided by supreme court in the case of vst industries ltd. reported in 1998 (97) elt 395 (s.c.). no evidence has been brought on record to substantiate that there is an nexus between advance and fixation of price.2. in view of the above decision, we do not find any substance in the appeal filed by the department. accordingly, this appeal is dismissed.

Full Judgment

1. This is an appeal filed by the Revenue. Whether national interest on advance is to be included or not in determining the assessable value is an issue to be considered in this appeal. We find that the issue involved herein has already been decided by Supreme Court in the case of VST Industries Ltd. reported in 1998 (97) ELT 395 (S.C.). No evidence has been brought on record to substantiate that there is an nexus between advance and fixation of price.

2. In view of the above decision, we do not find any substance in the appeal filed by the department. Accordingly, this appeal is dismissed.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT · 2001 Same Parties Commissioner of Central Excise, vs M/S Sur Henning Pvt. Ltd, Same Subject Land Acquisition