{"id":167336,"date":"2001-06-04T00:00:00","date_gmt":"2001-06-03T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-ms-leecon-chemicals-p-ltd-on-4-june-2001"},"modified":"2016-01-08T09:10:33","modified_gmt":"2016-01-08T03:40:33","slug":"commissioner-of-central-excise-vs-ms-leecon-chemicals-p-ltd-on-4-june-2001","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-ms-leecon-chemicals-p-ltd-on-4-june-2001","title":{"rendered":"Commissioner Of Central Excise &#8230; vs M\/S. Leecon Chemicals (P) Ltd. on 4 June, 2001"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Bangalore<\/div>\n<div class=\"doc_title\">Commissioner Of Central Excise &#8230; vs M\/S. Leecon Chemicals (P) Ltd. on 4 June, 2001<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>   Shri G.A. Brahma Deva   <\/p>\n<p>1. This is an appeal filed by the Revenue. None appeared on behalf of the Respondents inspite of the notice.\n<\/p>\n<p> 2. Shri Thomas appearing for the Revenue submits that issue relates to valuation. He said that the Commissioner (Appeals) Bangalore has failed to take note of the decision of the Tribunal in the case of Pawan Biscuit Co. Vs CCE 1991 (53) ELT 595 while arriving at the decision.\n<\/p>\n<p> 3. We take note of the fact that decision of the Tribunal referred to by the DR has been reversed by the Supreme Court as reported in 2001 (120) ELT 24 (SC). In that case it was held that the assessee is entitled to receive processing charges which include its expenses plus profits for the purpose of determining the excise value. But, the cost of the raw-material supplied by Britannia or expenses incurred after such manufacture by the appellants are not includable in terms of Section 9 of the Central Excise Act.\n<\/p>\n<p> 4. Since the issue involved herein has already been settled by the Apex Court, following the same we do not find any substance in the appeal filed by the Department. Accordingly, appeal is dismissed.\n<\/p>\n<p> (Pronounced and dictated in open court) <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Bangalore Commissioner Of Central Excise &#8230; vs M\/S. Leecon Chemicals (P) Ltd. on 4 June, 2001 ORDER Shri G.A. Brahma Deva 1. This is an appeal filed by the Revenue. None appeared on behalf of the Respondents inspite of the notice. 2. Shri Thomas appearing for the Revenue submits [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-167336","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Central Excise ... vs M\/S. 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