Supreme Court · 1994 INSC 435 · Decided 4 October 1994
M/S. Rainbow Industries (P) LTD. v. The Collector of Central Excise, Vadodara
- Court
- Supreme Court of India
- Citation
- 1994 INSC 435 · [1994] SUPP. 4 S.C.R. 135
- Case number
- CIVIL APPEAL No. 3148/1985
- Decided
- 4 October 1994
- Bench
- R.M. SAHAI, M.K. MUKHERJEE (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
B Central Excise Rules, 1944: Rule 173(2}-Sales to related persons-Price list in prescribed proforma submitted by assessee-Department accepting and acting upon it--Reclas- C sification by Department-consequent revision of price and show cause notice for levy of difference--Held: Reclassification The appellant, a manufacturer of dye-stuff, filed a price list in the prescribed proforma as applicable for sales to related persons, showing D various includible and excludible expenses as well as assessable value. This was approved by the department on 6th December 1975 and the approval
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