1994 (11) TMI 197

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....a Sharma, Advocate, for the Respondents. [Order per : K.S. Venkataramani, Member (T)]. - This appeal has been filed by the Collector of Central Excise, West Bengal, Calcutta (Now Bolpur) against the order-in-appeal passed by the Collector of Central Excise (Appeals), Calcutta dated 21-3-1983. The dispute in this case is whether the royalty charges paid to the foreign collaborator of the resp....

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....This decision of the Tribunal had been subsequently upheld by the Supreme Court in the case of very same respondents in Civil Appeal No. 13/1988, decided on 1-8-1988. The Supreme Court observed that in this case the Tribunal had evidenced to act in the right manner and had followed correct and appropriate principles. In that view of the matter, the decision and the conclusion arrived at by the Tri....