2001 (10) TMI 113 - SC - Central Excise

Summary

The Supreme Court upheld the Customs Excise and Gold (Control) Appellate Tribunal's decision to set aside the Commissioner's order against M/s. T.C. Health Care (P) Ltd. The Tribunal found no extra-commercial considerations in transactions with Modi Revlon and concluded that the Commissioner's findings were not sustainable. The Union of India's appeal was dismissed as the Tribunal's decision was based on factual considerations.