2007 (10) TMI 426

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..... back to the Commissioner for re-quantification against which the revenue has no grievance Brand name of a foreign company - Whether affixation of brand name of a foreign company but otherwise registered in the name of the Indian company would disentitle the Indian company namely the assessee to the benefit of exemption under SSI notification 1/93 - revenue did not challenge the judgment of the C .....

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..... the assessee-respondent. 1. Whether the price at which the respondent sold the product should be treated as cum duty price and therefore the excise duty should be deducted from the price for arriving at the assessable value. 2. Whether affixation of brand name of a foreign company but otherwise registered in the name of the Indian company would disentitle the Indian company namely the assesse .....

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..... e Calcutta High Court in the afore-mentioned case, the revenue cannot be permitted to re-agitate the pint which is concluded by the aofre-mentioned judgment of the Calcutta High Court in the present appeal. This part, it has been pointed out by the counsel appearing for the respondent which is not controverted by the counsel for the revenue that the point also stands concluded by a judgment of thi .....

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