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Bikram Singh and ors. Vs. Ram Baboo and ors. - Court Judgment

LegalCrystal Citation
SubjectCivil
CourtSupreme Court of India
Decided On
Case NumberCivil Appeal No. 264 of 1981
Judge
Reported inAIR1981SC2036; (1982)1SCC485
AppellantBikram Singh and ors.
RespondentRam Baboo and ors.
Excerpt:
- central excise act, 1944. section 4(4)(d)(ii): [s.h. kapadia & b. sudershan reddy, jj] assessable value held, loading charges collected by assessee has to be treated as cum-duty price. assessee is entitled to the benefit of abatement for excise duty payable on such loading charges. d.a. desai, j.1. in our opinion, this is a case in which the trial court and the revisional court were in error in refusing amendment of the plaint. this was a consequential amendment which ought to have been allowed. accordingly this appeal is allowed. application for amendment is accordingly granted and the trial be proceeded further in accordance with law. it will be open to the defendants to submit written statement to amend plaint.2. in the circumstances, there will be no order as to costs.
Judgment:

D.A. Desai, J.

1. In our opinion, this is a case in which the trial Court and the Revisional Court were in error in refusing amendment of the plaint. This was a consequential amendment which ought to have been allowed. Accordingly this appeal is allowed. Application for amendment is accordingly granted and the trial be proceeded further in accordance with law. It will be open to the defendants to submit written statement to amend plaint.

2. In the circumstances, there will be no order as to costs.


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