COMMNR. OF CENTRAL EXCISE, MUMBAI vs UNIVERSAL LUGGAGE MANUFACTURING CO. LTD. — C.A. No. 4186/2000

Summary: The Supreme Court dismissed the Commissioner of Central Excise's appeals against Universal Luggage Manufacturing Co. Ltd. on November 9, 2005. The case involved whether goods sold to the assessee's 100% subsidiary (Aristocrat Marketing Ltd.) at the same price as sales to independent dealers constituted excise duty evasion. The Court upheld the Collector and Tribunal's findings that since 36-43% of sales were to unrelated parties at identical prices, no special favour was shown to the subsidiary, and the pricing was legitimate. No costs were awarded. This case analysis is maintained by casestatus.in based on publicly available court records.