COMMNR. OF CENTRAL EXCISE, AHEMDABAD vs M/S. XEROGRAPHIC LTD. — C.A. No. 894/2001

Case under Section I-B. Status: Disposed.

Disposed

CNR: SCIN010201672000

Filing Date

29-Nov-2000

Registration No

C.A. No. 894/2001

Diary Number

20167/2000

Order Date

21-Mar-2006

Document Type

ROP - of Main Case

Disposal Type

Dismissed

Last updated 12-Jun-2026

Acts & Sections

Section I-B

Petitioner(s)

  1. 1.COMMNR. OF CENTRAL EXCISE, AHEMDABAD

    Adv. P. PARMESWARAN

Respondent(s)

  1. 1.M/S. XEROGRAPHIC LTD.

    Adv. RAJAN NARAIN

Case History

  1. Case disposedDisposed

  2. 21-Mar-2006

    ROP - of Main CaseView PDF

  3. 08-Mar-2006

    ROP - of Main CaseView PDF

  4. 29-Nov-2000

    Case filed

    Registration No. C.A. No. 894/2001

View Full Judgment
casestatus.in Summary

CASE SUMMARY: C.A. No. 894/2001 The Supreme Court dismissed the Commissioner of Central Excise's appeal against Xerographic Ltd. on March 21, 2006. The excise authority had alleged that Xerographic evaded duty by under-valuing photocopiers sold to two distributors (Murphy India Ltd. and Mecotronics P Ltd.), claiming they were "related persons" under Section 4(4)(c) of the Central Excise Act. While accepting the related person finding, the Court found the department failed to prove any extra-commercial consideration or abnormal pricing. The Tribunal's factual findings—that sales were on retail basis and prices were normal—were upheld as not requiring interference. The appeal was dismissed with no costs awarded. This case analysis is maintained by casestatus.in based on publicly available court records.

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