C.C.E., NEW DELHI vs M/S. D.C.M. TEXTILES — C.A. No. 6614/2000

Case under Section I-B. Status: Disposed.

Disposed

CNR: SCIN010159452000

Filing Date

20-Sep-2000

Registration No

C.A. No. 6614/2000

Diary Number

15945/2000

Order Date

02-Feb-2006

Document Type

ROP - of Main Case

Disposal Type

Dismissed

Last updated 08-Jun-2026

Acts & Sections

Section I-B

Petitioner(s)

  1. 1.C.C.E., NEW DELHI

    Adv. P. PARMESWARAN

Respondent(s)

  1. 1.M/S. D.C.M. TEXTILES

    Adv. C. N. SREE KUMAR (Dead / Retired / Elevated)

Case History

  1. Case disposedDisposed

  2. 02-Feb-2006

    ROP - of Main CaseView PDF

  3. 20-Sep-2000

    Case filed

    Registration No. C.A. No. 6614/2000

View Full Judgment
casestatus.in Summary

Summary of C.A. No. 006614/2000 The Supreme Court dismissed the Revenue's appeal against the Tribunal's order, which had allowed DCM Textiles to claim commission paid to dealers as a deductible trade discount in calculating excisable value of cotton yarn. The Court found the dealer agreement was on "principal to principal basis," with dealers bearing full payment responsibility and liability, making the 1.5% commission qualify as trade discount rather than agent commission. This case analysis is maintained by casestatus.in based on publicly available court records.

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