Supreme Court · 2025 INSC 84 · Decided 20 January 2025
Bharat Petroleum Corporation LTD. v. Commissioner of Central Excise Nashik Commissionerate
- Court
- Supreme Court of India
- Citation
- 2025 INSC 84 · [2025] 1 S.C.R. 1987
- Case number
- CIVIL APPEAL No. 5642/2009
- Decided
- 20 January 2025
- Bench
- ABHAY S. OKA, PANKAJ MITHAL (2-judge bench)
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 4(1)(a), 11AC
Headnote
Whether while computing excise duty under the Central Excise Act, 1944 products, price of the products can be considered as the sole consideration and whether the revenue was entitled to invoke extended period of limitation u/s.11A(1) of the Act and to levy a penalty u/s.11AC of the Act? Central Excise Act, 1944 - Valuation of
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