{"id":192437,"date":"2001-07-23T00:00:00","date_gmt":"2001-07-22T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/cosepa-fiscal-inds-ltd-and-vs-ccex-aurangabad-on-23-july-2001"},"modified":"2018-10-27T20:26:47","modified_gmt":"2018-10-27T14:56:47","slug":"cosepa-fiscal-inds-ltd-and-vs-ccex-aurangabad-on-23-july-2001","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/cosepa-fiscal-inds-ltd-and-vs-ccex-aurangabad-on-23-july-2001","title":{"rendered":"Cosepa Fiscal Inds. Ltd. And &#8230; vs Ccex, Aurangabad on 23 July, 2001"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Cosepa Fiscal Inds. Ltd. And &#8230; vs Ccex, Aurangabad on 23 July, 2001<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p> Gowri Shankar, Member (T)  <\/p>\n<p> 1. On the last occasion, a statement was made by the counsel for the appellant that even assuming that Cosepa Fiscal Industries Ltd. and Standard Batteries Ltd. are related there would be no demand for duty for the reason that the price at which Standard Batteries Ltd. sold its goods to various classes of buyers, i.e., original equipment manufacturers, dealers and government buyers, in many cases, were lower than the prices at which it bought the goods from its manufacturers.\n<\/p>\n<p> 2. Today it appears to us that, prima facie, the third proviso of Section 4(1)(a) says that in the case of sales by related person it is the value of the sale by such related person to a wholesale dealer not related, that would apply. On this being pointed out to the counsel for the appellants he seeks time to study the matter in detail. Hence adjourned to 27th July, 2001.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Cosepa Fiscal Inds. Ltd. And &#8230; vs Ccex, Aurangabad on 23 July, 2001 ORDER Gowri Shankar, Member (T) 1. On the last occasion, a statement was made by the counsel for the appellant that even assuming that Cosepa Fiscal Industries Ltd. and Standard Batteries Ltd. are related there [&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-192437","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>Cosepa Fiscal Inds. Ltd. 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