COMMNR. OF CENTRAL EXCISE, KANPUR vs M/S. LML LTD. — C.A. No. 895/2001

Case Summary: Commissioner of Central Excise, Kanpur v. M/s LML Ltd. Hearing Date: August 3, 2006 Outcome: The Supreme Court accepted the appeal and set aside the Tribunal's order. The case was remitted back to the Tribunal for recording clear findings on facts and law, with all contentions left open. Key Issue: Whether the Tribunal properly decided the Commissioner's order on assessable value of LML scooters, which involved disputed expenses (transit insurance, Field Service Engineers' salaries, and other post-removal costs) and trade discounts for dealers. Next Steps: The Tribunal must reconsider and provide definitive findings on the merits of the assessable value determination, as the facts remained unclear even to counsel for both parties. This case analysis is maintained by casestatus.in based on publicly available court records.