Supreme Court · 2023 INSC 183 · Decided 1 March 2023
Commissioner of Central Excise, Allahabad v. M/S J.R. Organics LTD.
- Court
- Supreme Court of India
- Citation
- 2023 INSC 183 · [2023] 2 S.C.R. 1
- Case number
- CIVIL APPEAL No. 8502/2009
- Decided
- 1 March 2023
- Bench
- S. RAVINDRA BHAT, DIPANKAR DATTA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Excise Rules, 1994 - r. 6(p)(ii) - Determining the value of the spirit -Respondent was engaged in the manufacture of organic chemicals and for which purpose it was necessary to procure specially denatured spirits from its unit at Kaptanganj - The dispute arose had, for the purpose of determining the value of the spirit, determined the highest rate of the denatured spirit prevalent at another unit on the specific date - Aggrieved by it, the respondent approached Customs Excise & Services Tax Appellate Tribunal, which allowed the plea of
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