Remanded
at Customs, Excise and Gold Tribunal - Delhi
2 remanded decisions from Customs, Excise and Gold Tribunal - Delhi.
Remanded Decisions
2 cases | Page 1 of 1
Indian Farmers Fertilizer Co-operative Ltd. v.Commissioner Of Central Excise
The appellant, IFFCO, challenged the demand for service tax on payments made to HALDOR TOPSOE of Denmark. The dispute centered on whether the payment was for taxable consulting engineer services or merely for the licensing of 'know-how' and technical information. The Tribunal held that since the agreement was composite, the consideration must be bifurcated, with only the portion related to technical assistance being subject to service tax.
Festo Controls (P) Ltd. v.Collector Of Central Excise
The appeal challenged an order denying exemption benefits and imposing differential Central Excise Duty (CED) and penalty on Festo Controls for manufacturing products under the brand name 'FESTO'. The department alleged that 'FESTO' was the trade name of their collaborator, FESTO KG Germany, and its use constituted evasion. The Tribunal upheld the Collector's order regarding the branding issue but remanded the case for de novo consideration concerning suppression and duty computation.
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