AZAD FOODS PVT.LTD. vs COLLECTOR OF CENTRAL EXCISE, BANGALORE — C.A. No. 4467/1995

Case Summary: Azad Foods Pvt. Ltd. v. Collector of Central Excise, Bangalore Outcome: The Supreme Court allowed Azad Foods' appeals and set aside the tribunal's judgment. The court ruled that the tribunal's valuation method for central excise duty (based on Britannia Biscuits' sale price) was incorrect, as it conflicted with the Supreme Court's earlier ruling in Pawan Biscuits Co. Pvt. Ltd. v. CCE (2000(6) SCC 489). Direction: The excise authorities were directed to reassess the excise duty afresh in accordance with law, applying the correct valuation principles established in the Pawan Biscuits precedent. This case analysis is maintained by casestatus.in based on publicly available court records.