Supreme Court · 2007 INSC 1203 · Decided 29 November 2007
M/S.TATA Engineering & Locomotive CO. LTD. v. COMMNR. of Central Excise, Jamshedpur
- Court
- Supreme Court of India
- Citation
- 2007 INSC 1203 · [2007] 12 S.C.R. 683
- Case number
- CIVIL APPEAL No. 1367/2002
- Decided
- 29 November 2007
- Bench
- ASHOK BHAN, V.S. SIRPURKAR (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 4(1)(a), 4(l)(a)
Headnote
& LOCOMOTIVE CO. LTD. A v. COMMNR. OF CENTRAL EXCISE, JAMSHEDPUR >- \, NOVEMBER 29, 2007 B [ASHOK BHAN AND V.S. SIRPURKAR, JJ.} Central Excise Act, 1944-s. 4(1)(a)-Excise duty-On chasis of a particular model-Value of chasis depending on its fitments-Chasis in question having the basis of Price List, revenue demanding differential -} duty, assuming that assessee recovered an amount over and above value " declared in the Price List-Plea that mention of fitment in the Price D List was a clerical mistake-Tribunal holding that there was short levy-On appeal, held:
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