Supreme Court · 2005 INSC 315 · Decided 27 July 2005
Commissioner of Central Excise, Ghaziabad v. M/S. Apex Traders, Sahibabad
- Court
- Supreme Court of India
- Citation
- 2005 INSC 315 · [2005] SUPP. 1 S.C.R. 829
- Case number
- CIVIL APPEAL No. 192/2004
- Decided
- 27 July 2005
- Bench
- B.P. SINGH, S.H. KAPADIA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
B Central Excise Rules, 1944: r.173-C-Assessable value-Deduction claimed on account of equalized freight and Rent on Containers (ROC)-Claim regarding. quantum of C deduction-Duty of assessee to produce relevant records-Held, when it comes to the question of quantum, the duty is on the assessee Since the assessee has not produced the requisite material, the case is remitted to Assistant Commissioner to decide quantum of deduction from sale D price in whole sale trade on ac__count of freight and ROC-Central Excise Tariff Act, 1985-Schedule-Chapter 22. Respondent-assessee, a
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