Supreme Court · 2020 INSC 495 · Decided 19 August 2020
The Commissioner of Central Excise, Customs and Service Tax, Calicut v. M/S. Cera Boards and Doors, Kannur Kerala & ORS.
- Court
- Supreme Court of India
- Citation
- 2020 INSC 495 · [2020] 11 S.C.R. 471
- Case number
- CIVIL APPEAL No. 7240/2009
- Decided
- 19 August 2020
- Bench
- S.A. BOBDE, A.S. BOPANNA, V. RAMASUBRAMANIAN (3-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 4
Headnote
Central Excise Act, 1944 - s.4 amended in 2000 - Charging of excise duty - Method of valuation of excisable goods - In present cases arising out of similar facts, assesses allegedly undervalued the by them - Evaded the excise duty actually payable - Period of assessment pre & post 2000 Amendment - Adjudicating authorities inter alia held that there was undervaluation and evasion of excise duty - Customs, Excise and Service Tax Appellate Tribunal (CESTAT)
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