In Brief
Satyam Technocast sought review of a Supreme Court judgment that had largely upheld a Central Excise demand against it but declined to remand the case because the tax effect was deemed minimal. The review petitioner demonstrated that the tax effect was actually substantial—approximately Rs. 27 lacs, plus interest and penalty. The Court partly allowed the review, setting aside its prior order and remanding the matter to the Commissioner for the limited purpose of excluding job work obtained from genuinely independent outside parties and recalculating the tax liability accordingly within six months.
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