Supreme Court · 2006 INSC 754 · Decided 31 October 2006
Commissioner, Central Excise & Customs, Mumbai and ORS. v. M/S. I.T.C. LTD. and ORS.
- Court
- Supreme Court of India
- Citation
- 2006 INSC 754 · [2006] SUPP. 8 S.C.R. 167
- Case number
- CIVIL APPEAL No. 1669/2005
- Decided
- 31 October 2006
- Bench
- S.B. SINHA, DALVEER BHANDARI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
Central Excise Act, 1944; Section I-A/Central Excise Rules; Rule 9(B): Valuation-Manufacture and packing of Cigarettes-Inclusion of cost B of Corrugated Fibre Containers in the manufacturing cost for the purpose C of levy of excise duty-Issuance of show-cause-Notices demanding differential amount A penal proceeding in terms of the provision of the Act could not be initiated without completing the assessment proceeding-Thus, liability of the assessee would arise only after completion of the assessment proceedings as contemplated under the Rules-The differential amount of excise duty
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