{"id":210490,"date":"2005-04-01T00:00:00","date_gmt":"2005-03-31T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-vs-ms-akay-cosmetics-p-ltd-on-1-april-2005"},"modified":"2017-04-28T16:35:46","modified_gmt":"2017-04-28T11:05:46","slug":"commissioner-of-central-vs-ms-akay-cosmetics-p-ltd-on-1-april-2005","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-vs-ms-akay-cosmetics-p-ltd-on-1-april-2005","title":{"rendered":"Commissioner Of Central &#8230; vs M\/S Akay Cosmetics (P) Ltd on 1 April, 2005"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">Commissioner Of Central &#8230; vs M\/S Akay Cosmetics (P) Ltd on 1 April, 2005<\/div>\n<div class=\"doc_author\">Author: Kapadia<\/div>\n<div class=\"doc_bench\">Bench: S.N. Variava, Dr. Ar. Lakshmanan, S.H. Kapadia<\/div>\n<pre>           CASE NO.:\nAppeal (civil)  336 of 2001\n\nPETITIONER:\nCommissioner of Central Excise,Belgaum\n\nRESPONDENT:\nM\/s Akay Cosmetics (P) Ltd\n\nDATE OF JUDGMENT: 01\/04\/2005\n\nBENCH:\nS.N. VARIAVA, Dr. AR. LAKSHMANAN &amp; S.H. KAPADIA\n\nJUDGMENT:\n<\/pre>\n<p>J U D G M E N T<\/p>\n<p>KAPADIA, J.\n<\/p>\n<p>\tThis is an appeal filed by the revenue under section 35-L\n<\/p>\n<p>(b) of the Central Excise Act, 1944 (for short &#8220;the 1944 Act&#8221;)<br \/>\nagainst the decision of the Customs, Excise and Gold (Control)<br \/>\nAppellate Tribunal, Chennai (hereinafter referred to as &#8220;the<br \/>\ntribunal&#8221;) dated 28.2.2000 in Appeal Nos.E\/Stat\/77\/2000 and<br \/>\nE\/122\/2000, remanding the matter to the Commissioner<br \/>\n(Appeals).\n<\/p>\n<p>\tM\/s Akay Cosmetics (P) Ltd. (assessee herein) was the<br \/>\nmanufacturer of instant hair colour sold under the brand name<br \/>\n&#8220;Bigen&#8221; falling under chapter sub-heading 3305.90 of the<br \/>\nschedule to the Central Excise Tariff Act, 1985.  They were<br \/>\nselling their entire production to M\/s Nemaru Coiffure (for<br \/>\nshort &#8220;M\/s Nemaru&#8221;).  There was a dispute on the valuation of<br \/>\ngoods for the period 1\/88 to 3\/93.  The assessee had claimed<br \/>\ndeduction from the assessable value in respect of seven items of<br \/>\nexpenditure, namely, secondary packing, turnover tax, freight,<br \/>\ninsurance, octroi, handling charges and cost of bought-out<br \/>\nitems.\n<\/p>\n<p>\tBy judgment and order dated 6.1.2000, the tribunal set<br \/>\naside the demand for differential duty raised by the department<br \/>\nfor the period 1\/88 to 8\/88 for want of show-cause notice.  By<br \/>\nthe said judgment, the tribunal allowed the assessees&#8217; appeal<br \/>\nclaiming deduction for the aforestated seven items of<br \/>\nexpenditure for the period 9\/88 to 3\/91.  However, in view of<br \/>\nthe change in organizational set-up under agreement dated<br \/>\n2.1.1991, the tribunal remanded the matter to the Commissioner<br \/>\n(Appeals) to reconsider the question of &#8220;related person&#8221; under<br \/>\nsection 4(4)(c) of the said Act for the period 4\/91 to 3\/93.\n<\/p>\n<p>\tAggrieved by the decision of the tribunal dated 6.1.2000,<br \/>\nthe department came to this Court by way of  civil appeal under<br \/>\nsection 35-L(b) of the Act.\n<\/p>\n<p>\tBy judgment delivered by this Court today in the case of<br \/>\n<a href=\"\/doc\/470839\/\">Commissioner of Central Excise, Belgaum v. M\/s Akay<br \/>\nCosmetics Pvt. Ltd.<\/a> [Civil Appeal Nos.3792-3803 of 2000], this<br \/>\nCourt has partly allowed the department&#8217;s appeal.  However,<br \/>\nthe order of remand on the question of &#8220;related person&#8221; during<br \/>\nthe period 4\/91 to 3\/93 has been upheld.\n<\/p>\n<p>\tIn the present appeal, 11 show-cause notices were issued<br \/>\nby the department calling upon the assessee as to why the<br \/>\ndeduction in respect of the above seven items should not be<br \/>\ndisallowed for the period 4\/93 to 6\/97.  Since the question of<br \/>\n&#8220;related person&#8221; had been remanded to Commissioner<br \/>\n(Appeals) by the tribunal under its earlier order dated 6.1.2000,<br \/>\nthe dispute on the same point of &#8220;related person&#8221; for the period<br \/>\n4\/93 to 6\/97 was also required to be remanded to the<br \/>\nCommissioner (Appeals).  In the circumstances, we do not find<br \/>\nany infirmity in the impugned judgment.\n<\/p>\n<p>\tBefore concluding, we may point out that in the case of<br \/>\n<a href=\"\/doc\/248715\/\">Commissioner of Central Excise, Belgaum v.  Akay Cosmetics<br \/>\n(P) Limited<\/a> reported in 2004 (167) ELT 253(T), it has been<br \/>\nheld that on and after 1.4.1991, the two entities, namely M\/s<br \/>\nAkay Cosmetics (P) Ltd. and M\/s Nemaru were not related<br \/>\npersons.\n<\/p>\n<p>\tFor the aforestated reasons, there is no merit in this civil<br \/>\nappeal and the same is accordingly dismissed, with no order as<br \/>\nto costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India Commissioner Of Central &#8230; vs M\/S Akay Cosmetics (P) Ltd on 1 April, 2005 Author: Kapadia Bench: S.N. Variava, Dr. Ar. Lakshmanan, S.H. Kapadia CASE NO.: Appeal (civil) 336 of 2001 PETITIONER: Commissioner of Central Excise,Belgaum RESPONDENT: M\/s Akay Cosmetics (P) Ltd DATE OF JUDGMENT: 01\/04\/2005 BENCH: S.N. VARIAVA, Dr. AR. [&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":[30],"tags":[],"class_list":["post-210490","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Central ... vs M\/S Akay Cosmetics (P) Ltd on 1 April, 2005 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-vs-ms-akay-cosmetics-p-ltd-on-1-april-2005\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Central ... vs M\/S Akay Cosmetics (P) Ltd on 1 April, 2005 - Free Judgements of Supreme Court &amp; 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