Supreme Court · 2007 INSC 1280 · Decided 12 December 2007
Commissioner of Central Excise, Chandigarh v. M/S Supreme Fabrics LTD.
- Court
- Supreme Court of India
- Citation
- 2007 INSC 1280 · [2007] 13 S.C.R. 468
- Case number
- CIVIL APPEAL No. 2873/2002
- Decided
- 12 December 2007
- Bench
- S.H. KAPADIA, B. SUDERSHAN REDDY (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 4(4)(d)(ii)
Headnote
Central Excise Act, 1944: c s. 3 (4)( d)(ii)-Loading charges incurred while effecting clearance from factory gate-Assessee claiming deduction/abatement from assessable value-HELD: Tribunal rightly held that as demand of duty on 'loading charges' arose subsequently and the amounts were total be taken D as cum-duty prices and demand to be calculated after allowing abatement of excise duty payable. Srichakra Tyres Ltd v. Collector of Central Excise, Masdras, (1991) 108 ELT 361 (Tribunal), followed. E CIVIL APPELLATE JURISDICTION : Civil Appeal No. 2873 of 2002. From the Final Order No.
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