Supreme Court · 2007 INSC 887 · Decided 30 August 2007
Commissioner of Central Excise, Nagpur v. M/S. Ballarpur Industries LTD.
- Court
- Supreme Court of India
- Citation
- 2007 INSC 887 · [2007] 9 S.C.R. 650
- Case number
- CIVIL APPEAL No. 1373/2002
- Decided
- 30 August 2007
- Bench
- S.H. KAPADIA, B. SUDERSHAN REDDY (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 4, 4(1)
Headnote
OF CENTRAL EXCISE, NAGPUR v. MIS. BALLARPUR INDUSTRJES LTD. AUGUST 30, 2007 B [S.H. KAPADIA AND B. SUDERSHANREDDY,JJ.I Central Excise Act, 1944; s.4/Cent~al Excise Rules, 1944; rr. 7, 57A and 57CC/Central Excise Tariff Act, 1985; Chapters 47 and 48/Central Excise (Valuation) Rules, 1975; r. on pulp-Assessee transferring part of stock of pulp as inputs to its sister units for captive D consumption in manufacturing of paper-Payment of duty @ 8% of cost price instead of sale price by the assessee-Show-cause Notices-Revenue raising demand of differential amount of duty computing excise
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