Supreme Court Upholds Appeal by Central Excise Against Processing Firms — Remands for Determination of Relatedness. Citing the need to ascertain the relationship between the parties, the court emphasized the importance of correct valuation principles under the Central Excise Act, 1944....
The dispute arose between the Commissioner of Central Excise and M/s S. Kumars Ltd. regarding the valuation of excise duty on processed fabrics for the period from September 1985 to September 1989. Th...




