Content Provider | Supreme Court of India |
---|---|
e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Sections 4(/)(a) & 4.(4)(c) 1944 Central Excise Act |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Central Excise Act, 1944; Sections 4(1)(a) & 4.(4)(c): Valuation of excisable goods-Exception to general concept of sale-Applicability of-Held, since appellant-company is selling goods at lower price to its holding company and another subsidiary company, there exists a business interest-Holding company incurring expenditure on promotion of sale of product-They pre related persons-Section 4( 4)(c) attracted-Tribunal rightly confirmed demand of differential amount of duty-Central Excise Tariff Act, 1985-Chapter heading 3306.Appellant company-assessee was selling certain goods to its holding company and another subsidiary company of holding company. Appellant was paying excise duty on the goods at the selling price. Revenue authorities noticed that there existed a business relationship amongst assessee, holding company and another subsidiary company and goods were being sold by assessee at lower price to evade payment of proper excise duty. A show cause notice was served and after affording an opportunity of hearing, differential amount of duty was confirmed against the assessee. In other pending matter of the appellant-company, after following the decision, demand of differential amount of.duty was confirmed. Hence these appeals. It was contended for the assessee that appellant-company was not the related person to its holding and another subsidiary company. |
Judge | Honble Mr. Justice K.G. Balakrishnan |
Neutral Citation | 2002 INSC 568 |
Petitioner | Flash Laboratories Ltd. |
Respondent | Collector Of Central Excise, New Delhi. |
SCR | [2002] Supp. (5) S.C.R. 698 |
Judgement Date | 2002-12-20 |
Case Number | 5619 |
National Digital Library of India (NDLI) is a virtual repository of learning resources which is not just a repository with search/browse facilities but provides a host of services for the learner community. It is sponsored and mentored by Ministry of Education, Government of India, through its National Mission on Education through Information and Communication Technology (NMEICT). Filtered and federated searching is employed to facilitate focused searching so that learners can find the right resource with least effort and in minimum time. NDLI provides user group-specific services such as Examination Preparatory for School and College students and job aspirants. Services for Researchers and general learners are also provided. NDLI is designed to hold content of any language and provides interface support for 10 most widely used Indian languages. It is built to provide support for all academic levels including researchers and life-long learners, all disciplines, all popular forms of access devices and differently-abled learners. It is designed to enable people to learn and prepare from best practices from all over the world and to facilitate researchers to perform inter-linked exploration from multiple sources. It is developed, operated and maintained from Indian Institute of Technology Kharagpur.
Learn more about this project from here.
NDLI is a conglomeration of freely available or institutionally contributed or donated or publisher managed contents. Almost all these contents are hosted and accessed from respective sources. The responsibility for authenticity, relevance, completeness, accuracy, reliability and suitability of these contents rests with the respective organization and NDLI has no responsibility or liability for these. Every effort is made to keep the NDLI portal up and running smoothly unless there are some unavoidable technical issues.
Ministry of Education, through its National Mission on Education through Information and Communication Technology (NMEICT), has sponsored and funded the National Digital Library of India (NDLI) project.
Sl. | Authority | Responsibilities | Communication Details |
---|---|---|---|
1 | Ministry of Education (GoI), Department of Higher Education |
Sanctioning Authority | https://www.education.gov.in/ict-initiatives |
2 | Indian Institute of Technology Kharagpur | Host Institute of the Project: The host institute of the project is responsible for providing infrastructure support and hosting the project | https://www.iitkgp.ac.in |
3 | National Digital Library of India Office, Indian Institute of Technology Kharagpur | The administrative and infrastructural headquarters of the project | Dr. B. Sutradhar bsutra@ndl.gov.in |
4 | Project PI / Joint PI | Principal Investigator and Joint Principal Investigators of the project |
Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon |
5 | Website/Portal (Helpdesk) | Queries regarding NDLI and its services | support@ndl.gov.in |
6 | Contents and Copyright Issues | Queries related to content curation and copyright issues | content@ndl.gov.in |
7 | National Digital Library of India Club (NDLI Club) | Queries related to NDLI Club formation, support, user awareness program, seminar/symposium, collaboration, social media, promotion, and outreach | clubsupport@ndl.gov.in |
8 | Digital Preservation Centre (DPC) | Assistance with digitizing and archiving copyright-free printed books | dpc@ndl.gov.in |
9 | IDR Setup or Support | Queries related to establishment and support of Institutional Digital Repository (IDR) and IDR workshops | idr@ndl.gov.in |