Supreme Court · 2007 INSC 1138 · Decided 12 November 2007
COMMNR. of Central Excise, Allahabad v. M/S. Somaiya Organics (India) LTD.
- Court
- Supreme Court of India
- Citation
- 2007 INSC 1138 · [2007] 11 S.C.R. 1068
- Case number
- CIVIL APPEAL No. 4975/2002
- Decided
- 12 November 2007
- Bench
- ARIJIT PASAYAT, D.K. JAIN (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 4(1)(b)
Headnote
I-- -( ... A COMMNR. OF CENTRAL EXCISE, ALLAHABAD v. MIS. SOMAIY A ORGANICS (INDIA) LTD. NOVEMBER 12, 2007 B [DR. ARIJIT PASAYAT AND D.K .• JAIN,JJ.] t "" Central Excise Act, 1944-s. 4 (1) (b)-EthylAlcohol Denatured (SDS)-Used for manufacture of specified products by the other c which SDS was sold by other manufacturers on a particular date- CEGAT_setting aside the levy holding that adoption of highest price D not correct-On appeal, held: CEGATwas required to determine the appropriate price-Since it was not determined, matter remitted for "' fresh
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