Supreme Court · 2010 INSC 869 · Decided 10 December 2010
COMMNR. of Central Excise, Chandigarh v. M/S. Pepsi Foods LTD.
- Court
- Supreme Court of India
- Citation
- 2010 INSC 869 · [2010] 14 S.C.R. 836
- Case number
- CIVIL APPEAL No. 1921/2003
- Decided
- 10 December 2010
- Bench
- D.K. JAIN, H.L. DATTU, A.K. GANGULY (3-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 4(1)(a)(iii), 11AC, 4(1)(a), 4(4)(c)
Headnote
Central Excise Act, 1944 - ss. 4(1)(a)(iii) and 11AC - C Valuation of excisable goods for purposes of charging excise duty - Determination of sale price - Assessee selling its goods to a company, 'related person' - Assessee claiming exclusion of freight charges of assessee to depot of related person as sale occurred at its D factory gate - Revenue's case that sale occurred at the time of purchase of the final products by whole sellers from related person - Show cause notice - Demand of excise duty - Authority holding that freight charges to be
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