Supreme Court · 2022 INSC 1253 · Decided 5 December 2022
Commissioner of Central Excise & Service Tax, Rohtak v. Merino Panel Product LTD.
- Court
- Supreme Court of India
- Citation
- 2022 INSC 1253 · [2022] 18 S.C.R. 28
- Case number
- CIVIL APPEAL No. 6891/2018
- Decided
- 5 December 2022
- Bench
- SURYA KANT, J.B. PARDIWALA (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 4(1)(a), 4(1)
Headnote
Central Excise Act, 1944 - s.4(1)(a) - Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 - rr. 9, 11 - Customs, Excise and Service Tax Appellate Tribunal set aside the show cause notice issued by Assessee- Respondent, on the ground that it had invoked an incorrect method of valuing related party transactions - Correctness of - Held: The assessable value for the related party sales can be established by referring to the normal price u/s.4(1)(a) of the CEA, which is readily
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