Supreme Court · 2003 INSC 187 · Decided 27 March 2003
Collector of Central Excise, New Delhi v. Guru Nanak Refrigeration CORPN.
- Court
- Supreme Court of India
- Citation
- 2003 INSC 187 · [2003] 3 S.C.R. 57
- Case number
- CIVIL APPEAL No. 9140/1996
- Decided
- 27 March 2003
- Bench
- S.S.M. QUADRI, ASHOK BHAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 4
Headnote
OF CENTRAL EXCISE, NEW DELHI A v . . GURU NANAK REFRIGERATION CORPN. MARCH 27, 2003 [SYED SHAH MOHAMMED QUADRI AND ASHOK BHAN, JJ.) B "i Central Excise Act, 1944: Ss.4(/)(a) and (b) and 4(4)-Wholesale trade-Levy of excise duty-- c (' Valuation of excisable goods-Assessee selling goods basis of cost of production sought to be recovered- Held, there is no valid reason to doubt genuineness of the sale price---(Joods were sold at normal price within the meaning of s.4(/)(a) -Where normal D i price within the meaning of clause (a) of sub section(!) is ascertainable, the •
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