Supreme Court · 2007 INSC 750 · Decided 12 July 2007
Paper Products LTD . v. COMMNR. of Central Excise, Mumbai
- Court
- Supreme Court of India
- Citation
- 2007 INSC 750 · [2007] 8 S.C.R. 315
- Case number
- CIVIL APPEAL No. 5317/2002
- Decided
- 12 July 2007
- Bench
- ARIJIT PASAYAT, LOKESHWAR SINGH PANTA (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
B ~ / Central Excise-Adjudication proceedings-Remand-Held: On facts, remand was not an open one-Terms of the remand were limited and specific. Appellant-assessee is engaged in the manufacture of printed flexible c packaging laminates and pouches. The printing of these goods is done by means of did not include the charges for making printing cylinders in the assessable value of the laminates and pouches. The Department accordingly demanded duty which was alleged to have been short levied and also imposed penalty. D Tribunal remanded the matter for decision on two issues, viz. the
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