Supreme Court · 2005 INSC 131 · Decided 11 March 2005
The Commissioner of Central Excise, Meerut v. M/S. Universal Glass LTD., Sahibabad (Ghaziabad)
- Court
- Supreme Court of India
- Citation
- 2005 INSC 131 · [2005] 2 S.C.R. 733
- Case number
- CIVIL APPEAL No. 894/2000
- Decided
- 11 March 2005
- Bench
- S.N. VARIAVA, AR. LAKSHMANAN, S.H. KAPADIA (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
Central Excise Act, 1944/Central Excise (Valuation) Rules, 1975-Rule 6(b)(ii)-Excise duty-Price declaration by assessee regarding sale to a buyer B on the basis of sale to other buyers-Demand of duty by invoking Rule 6(b)(ii) C in absence of availability of comparable price-Finding by Revenue that artificial buyers-No other manufacturer of similar goods available-Goods sold to other buyers were different from the goods sold to the buyer-Calculation of assessable value based on the profit of buyer and not the assessee-Tribunal held invoking of Rule 6(b)(ii) not justified-On appeal, held
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