Supreme Court · 2004 INSC 340 · Decided 5 May 2004
M/S. Sony India LTD. v. Commissioner of Central Excise, Delhi
- Court
- Supreme Court of India
- Citation
- 2004 INSC 340 · [2004] SUPP. 2 S.C.R. 127
- Case number
- CIVIL APPEAL No. 4964/2000
- Decided
- 5 May 2004
- Bench
- S. RAJENDRA BABU, G.P. MATHUR (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 4A(2)
Headnote
LTD. A v. COMMISSIONER OF CENTRAL EXCISE, DELHI MAY 5, 2004 B [S. RAJENDRA BABU, CJ. AND G.P. MATHUR, J.] Central Excise Act, 1944-Section 4A(2), I I-AB and I I-AC-Levy of duty-On Colour Television-Whether to be on ad valorem basis or at specific rate-By notification duty at specific rate was not the sole consideration-Clearance of goods by manufacturer from factory gate and sale price affixed at their depots and gifts offered-Levy on ad valorem basis @ 18% and penalty and interest imposed as having violated Weights and Measures Act- D Confirmation of levy by CEGAT-On appeal,
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