Supreme Court · 2015 INSC 349 · Decided 23 April 2015
Nirlon LTD. v. Commissioner of Central Excise, Mumbai
- Court
- Supreme Court of India
- Citation
- 2015 INSC 349 · [2015] 4 S.C.R. 335
- Case number
- CIVIL APPEAL No. 7642/2004
- Decided
- 23 April 2015
- Bench
- A.K. SIKRI, R.F. NARIMAN (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 4(1)
Headnote
A B Central Excise Act, 1944 - Valuation of goods - C Assessee selling products manufactured by it - Dispute as regards valuation of the product which are removed for captive consumption and to be used at the factory - Price declaration by assessee showing same price for the goods - Report by cost different D from each other - Issuance of two show cause notices to assessee demanding differential duty ulr. 6(b)(ii) - Demand upheld and imposition of penalty - Dismissal of appeal thereagainst - On appeal, held: Findings of facts by the authorities below that the two kinds of goods were not
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