https://www.taxtmi.com/caselaws?id=50649 The Tribunal upheld the decision of the Commissioner (Appeals) in a case involving the denial of Notification 175/86 benefit to two firms due to alleged "mutuality of interest." The Tribunal found insufficient grounds to deny the exemption, noting the absence of allegations that one firm was a mask for the other. In a separate issue, the Tribunal ruled in favor of A.Z. Electronics regarding the inclusion of battery costs in the assessable value of UPS, emphasizing that excise duty is on manufacture and not on essential parts' prices. The appeal was dismissed based on established precedents. en-us Tue, 21 Aug 2001 00:00:00 +0530 Wed, 25 Aug 2010 11:34:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50649 The Tribunal upheld the decision of the Commissioner (Appeals) in a case involving the denial of Notification 175/86 benefit to two firms due to alleged "mutuality of interest." The Tribunal found insufficient grounds to deny the exemption, noting the absence of allegations that one firm was a mask for the other. In a separate issue, the Tribunal ruled in favor of A.Z. Electronics regarding the inclusion of battery costs in the assessable value of UPS, emphasizing that excise duty is on manufacture and not on essential parts' prices. The appeal was dismissed based on established precedents. Case-Laws Central Excise Tue, 21 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50649