COMMNR. OF CENTRAL EXCISE, CHENNAI vs HINDUSTAN LEVER LTD. — C.A. No. 3548 - 3549/2000

Case under Section Z_NOT KNOWN. Status: Disposed.

Disposed

CNR: SCIN010078352000

Filing Date

04-May-2000

Registration No

C.A. No. 3548 - 3549/2000

Diary Number

7835/2000

Order Date

04-Apr-2002

Document Type

ROP - of Main Case

Disposal Type

Dismissed

Last updated 03-Jun-2026

Acts & Sections

Section Z_NOT KNOWN

Petitioner(s)

  1. 1.COMMNR. OF CENTRAL EXCISE, CHENNAI

    Adv. B. KRISHNA PRASAD

Respondent(s)

  1. 1.HINDUSTAN LEVER LTD.

    Adv. RAJAN NARAIN

Case History

  1. Case disposedDisposed

  2. 04-Apr-2002

    ROP - of Main CaseView PDF

  3. 30-Oct-2001

    ROP - of Main CaseView PDF

  4. 23-Aug-2001

    ROP - of Main CaseView PDF

  5. 04-May-2000

    Case filed

    Registration No. C.A. No. 3548 - 3549/2000

View Full Judgment
casestatus.in Summary

Case Summary: C.A. No. 3548-3549/2000 Outcome: The Supreme Court partially allowed the Revenue's appeal on 04/04/2002. The Court upheld the lower authorities' decision allowing quantity discount as a trade discount. However, regarding free units given as replacements for damaged stock, the Court set aside the Tribunal's order and remanded the matter to the assessing authority to ascertain the factual position and allow both parties to submit further evidence. No costs awarded. This case analysis is maintained by casestatus.in based on publicly available court records.

Explore other courts

High Courts District Courts
Search Another Case