COMMISSIONER OF CENTRAL EXCISE, MEERUT vs T.C. HEALTH CARE (P) LTD. — C.A. No. 3638 - 3644/2000

Summary: Commissioner of Central Excise, Meerut v. T.C. Health Care (P) Ltd. On 31 October 2001, the Supreme Court dismissed the Central Excise Commissioner's appeals. The Commissioner had assessed T.C. Health Care for mis-declaring product values and raised a demand of Rs. 4,57,51,508.17 plus an equivalent penalty, concluding that transactions with Modi Revlon were not at arm's length. However, the Customs Excise and Gold (Control) Appellate Tribunal reversed this, finding the Commissioner failed to prove extra-commercial considerations and that Modi Revlon's similar contracts with other manufacturers supported the respondent's transactions as legitimate. The Court upheld the Tribunal's factual findings, finding no perversity or error warranting interference. This case analysis is maintained by casestatus.in based on publicly available court records.