Supreme Court · 2003 INSC 215 · Decided 3 April 2003
Union of India v. Indalco Industries
- Court
- Supreme Court of India
- Citation
- 2003 INSC 215 · [2003] 3 S.C.R. 377
- Case number
- CIVIL APPEAL No. 7860/1996
- Decided
- 3 April 2003
- Bench
- S.S.M. QUADRI, ASHOK BHAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226, 136; Central Excise Act Section 4, 4(1)(a)
Headnote
A V. INDALCO INDUSTRIES APRIL 3, 2003 [SYED SHAH MOHAMMED QUADRI AND ASHOK BHAN, JJ. ] B Central Excise Act, 1944-Sections 4(/)(a) and (b) and I I-A-Levy of excise duty-Allegation of non levy and short levy due to clandestine removal of goods and incorrect valuation-Show cause notice demanding valuation-On appeal, held-Show cause notice regarding incorrect valuation was without jurisdiction as it had proceeded on the basis as if valuation were to be under Section 4(/)(b) while the valuation were to be under Section 4(/)(a)-Assessee cannot be denied relief on one D aspect on the
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