Supreme Court · 2015 INSC 347 · Decided 23 April 2015
Commisssioner, Customs and Central Excise, Aurangabad v. M/S Roofit Industries LTD.
- Court
- Supreme Court of India
- Citation
- 2015 INSC 347 · [2015] 6 S.C.R. 716
- Case number
- CIVIL APPEAL No. 5514/2004
- Decided
- 23 April 2015
- Bench
- A.K. SIKRI, R.F. NARIMAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 11A(1), 11AB, 11AC
Headnote
Central Excise Act, 1944 - s. 11A(1), 11AB, 11AC - Central Excise Rules, 1994 - r. 9(1) - Sales of Goods Act, 1930 - s. 19 - Central Excise Duty - Evasion of - Non­ computation of assessable value offinished goods properly D - Place of removal of finished goods different from deduction of the amount of freight, insurance and unloading charges from the price excisable goods - Demand of differential excise amount - Adjudicating Authority confirming the demand on account of under E valuation - Said order set aside by the tribunal - On appeal, held: On the basis of
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