Supreme Court · 2010 INSC 777 · Decided 12 November 2010
Aurangabad Electricals (P) LTD. v. The Commissioner of Central Excise and Customs, Aurangabad
- Court
- Supreme Court of India
- Citation
- 2010 INSC 777 · [2010] 13 S.C.R. 957
- Case number
- CIVIL APPEAL No. 2694/2006
- Decided
- 12 November 2010
- Bench
- D.K. JAIN, H.L. DATTU (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 11A, 11AC, 11A(2)
Headnote
A B Central Excise Act, 1944 - ss.11A and 11AC - Central Excise Rules, 1944 - r. 9(2) and 209A - Show cause notice C issued to assessee on the allegation that inputs used in manufacture of assessee's final product were under-valued which led to evasion of duty passed order demanding differential duty and penalty - Appellate Tribunal affirmed the order but reduced the penalty D - Contention of appellant that both, the Commissioner and the Tribunal non-suited it mainly on the ground that it did not supply the details of the final product and the
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