Supreme Court · 2006 INSC 447 · Decided 19 July 2006
Commissioner of Central Excise, Delhi v. M/S. Action Construction Equipment (P) LTD.
- Court
- Supreme Court of India
- Citation
- 2006 INSC 447 · [2006] SUPP. 3 S.C.R. 672
- Case number
- CIVIL APPEAL No. 6394/2004
- Decided
- 19 July 2006
- Bench
- ARIJIT PASAYAT, S.H. KAPADIA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 136; Central Excise Act Section 4(4)(d), 35L(b)
Headnote
Central Excise Act, 1944-Section 4(4)(d)-Assessab/e value of mobile cranes-Issue regarding-Question not reflected in appeal memos filed by C Department before the Tribunal and in the present appeal raised for the first time when the matter came up for admission before Supreme Court-Supreme Court 1950-Article 136-New plea. The present appeals concerns compt1tation of assessable value of mobile D cranes under Section 4(4)(d) of the Central Excise Act, 1944 as it stood at the relevant time, prior to the year 2000. Holding that the assessee-Respondent had deliberately floated a non­
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