1979 (6) TMI 52 - CGOVT - Central Excise

Summary

The revision application was heard by the Government of India regarding a school run by the petitioners for after-sales service training. The petitioners shared training costs with dealers by charging Rs. 10 per car sold, but this amount was not part of manufacturing or sale accounts. The Government accepted the petitioners' contention and granted them relief. (Case: Central Government GOVERNMENT OF INDIA, Citation: 1979 (6) TMI 52)