Supreme Court · 2004 INSC 615 · Decided 25 October 2004
Escorts LTD. v. Commissioner of Central Excise, Delhi-Ii
- Court
- Supreme Court of India
- Citation
- 2004 INSC 615 · [2004] SUPP. 5 S.C.R. 603
- Case number
- CIVIL APPEAL No. 7310/2003
- Decided
- 25 October 2004
- Bench
- ARIJIT PASAYAT, C.K. THAKKER (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
Central Excise and Salt Act, 1944-Section 4(1)-Central Excise Rules 1944-Central Excise Valuation Rules, 1975-Rule 6(b)-Show cause notice A B to assessee for· contravention of provisions of 1944 Rules read with section C 4(1) and demand made referring to Rule 6(b)-Remittance of matter to that price ascertainable by way of direct sales, as such section 4(1) does not apply and dismissing assessee 's appeal-On appeal, held: With regard to the demand made, department's case rested on Rule 6-Tribunal did not consider the applicability of Ashok Leyland's case in the background D of
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