Supreme Court · 2014 INSC 383 · Decided 9 May 2014
Union of India & ORS. v. Mahindra & Mahindra LTD.
- Court
- Supreme Court of India
- Citation
- 2014 INSC 383 · [2014] 7 S.C.R. 504
- Case number
- CIVIL APPEAL No. 6620/2003
- Decided
- 9 May 2014
- Bench
- S. J. MUKHOPADHAYA, JASTI CHELAMESWAR (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 4
Headnote
CENTRAL EXCISE ACT, 1944: c s. 4 - Normal price in the course of wholesale trade - Determination of - Show cause notices issued for short payment of excise duty covering period 1982 to 1985 - High Court quashed the same - On appeal, held: Assessee failed D to bring the ascertainable price of transportation to depot etc., to the notice of the High Court - Assessee simply challenged the show cause notices on the ' ground that amended s.4 was not applicable - High Court without looking into the relevant fact, declared the notices E illegal only on the ground that sub-clause (iii) to
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