Supreme Court · 2005 INSC 5 · Decided 4 January 2005
M.K. Kotecha v. Commissioner of Central Excise, Aurangabad
- Court
- Supreme Court of India
- Citation
- 2005 INSC 5 · [2005] 1 S.C.R. 42
- Case number
- CIVIL APPEAL No. 3638/1999
- Decided
- 4 January 2005
- Bench
- S.N. VARIAVA, AR. LAKSHMANAN, S.H. KAPADIA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
Central Excise Act, 1944-Section I IA(/}, proviso & Section 4-Centra/ Excise (Valuation) Rules, 1975-Rules 6(b) & 7-Wilful mis-statement and C suppression of facts-Invocation of extended limitation period for recovery of duty-Appel/ant-manufacturer cleared goods (RCC pipes and collars) of comparable goods were not known, he priced the RCC pipes/collars on cost basis without estimating profits-But he filed price list in Part VJ(a) of price list proforma which refers to cases where assessee is aware of comparable prices-Held, D such a hybrid mode of pricing, though not
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