Commissioner of Central Excise, Vs. Surat Beverages Pvt. Ltd.

Commissioner of Central Excise, vs Surat Beverages Pvt. Ltd.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Aug 23, 2001

~1 min read

https://sooperkanoon.com/case/25144

For advocates & juniors · 7-day free trial

Brief this judgment before chambers

Stop skimming 50 pages - get an 18-section AI Brief on this case, ask scoped follow-ups, and find related precedents with Semantic Search. Full trial, no card required.

18-section brief - facts, issues, ratio, relief
Ask this case - answers cite the judgment
Semantic search - find precedents by meaning
Research drawer - sections, cites, related cases

Citation: sooperkanoon.com/25144
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided On: Aug 23, 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

Surat Beverages Pvt. Ltd.

Excerpt

1. the question for consideration in this appeal is the inclusion in the assessable value of the beverages manufactured by the respondent of charges that it pays for hiring plastic crates in which these bottles containing beverages are transported from its factory to the premises of the dealers.2. dealing with an identical issue for a different period, the tribunal, while that these disposing of appeale/2300/96 relating to the same manufacturer, has held that these charges were not includible in the value of the beverages. the departmental representative is not able to say why the ratio of that decision should not apply.

Full Judgment

1. The question for consideration in this appeal is the inclusion in the assessable value of the beverages manufactured by the respondent of charges that it pays for hiring plastic crates in which these bottles containing beverages are transported from its factory to the premises of the dealers.

2. Dealing with an identical issue for a different period, the Tribunal, while that these disposing of appealE/2300/96 relating to the same manufacturer, has held that these charges were not includible in the value of the beverages. The departmental representative is not able to say why the ratio of that decision should not apply.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Commissioner of Central Excise, vs Surat Beverages Pvt. Ltd. Same Subject Land Acquisition