Content Provider | Supreme Court of India |
---|---|
e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Central Excise Act 1944 - ss. 4 and JJA Proviso - Show |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case(s) Referred | Referred Case 0 Referred Case 1 Referred Case 2 Referred Case 3 Referred Case 4 Referred Case 5 Referred Case 6 Referred Case 7 Referred Case 8 Referred Case 9 Referred Case 10 Referred Case 11 Referred Case 12 |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Central Excise Act, 1944 - ss. 4 and 11A Proviso - Show cause notice by Revenue - To the assesses - On the ground that the assessee received additional consideration from its franchisees in the form of royalty.for supplying food flavours' which were essential ingredients of the IMFL manufactured by franchisees - Re-assessment of food flavours' by including the royalty received by the assessee - Demand of differential duty - Penalty as well as interest levied - Adjudicating authority confirmed the demand - Appellate Tribunal held that there was no nexus between the royalty and the food flavour', that simple mixing of food flavours with IMFL is not manufacture and that two show cause notices were barred by /imitation - On appeal, held: Manufacture implies change, but every change is not manufacture - The Tribunal decided in favour of the assessee without the background check as to the actual process involved and undertaken - The Tribunal while holding the show cause notices as barred by limitation, has also not scrutinized the dates appropriately - Therefore. the mailer is remitted to the Tribunal. |
Judge | Honble Mr. Justice Dipak Misra |
Neutral Citation | 2017 INSC 26 |
Petitioner | Commissioner Central Excise, Bangalore |
Respondent | M/s. United Spirits Ltd. & Anr. |
SCR | [2017] 1 S.C.R. 54 |
Judgement Date | 2017-01-05 |
Case Number | 5003 |
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