Supreme Court · 2012 INSC 88 · Decided 13 February 2012
COMMNR. of Central Excise, Faridabad v. M/S Food & Healthcare Specialities & ANR.
- Court
- Supreme Court of India
- Citation
- 2012 INSC 88 · [2012] 1 S.C.R. 908
- Case number
- CIVIL APPEAL No. 6539/2010
- Decided
- 13 February 2012
- Bench
- D.K. JAIN, ANIL R. DAVE (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
Central Excise Act, 1944: c Section 4(1) · Valuation of excisable goods for purposes of charging of excise duty · Contract between merchant­ manufacturer and processor-assessee for blending and packing 'Glucon D' · Held: If the processor-assessee is not at arm's length a 0 related person, assessable value for the purpose of levy of excise duty will have to be determined in accordance with the procedure contemplated ins. 4(1)(b) of the Act read with the relevant valuation Rules · Since neither did the Tribunal address this aspect of the matter nor did it
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