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2015 (10) TMI 2282 - SC - Central ExciseValuation of goods - manufacture, clearance and quantification of the product Kalogen Brill 3K - Undervaluation of goods - Held that:- As regards the product Kalsol/Solvent KG, the assessee had classified the same under T.I.68 and had claimed full exemption from payment of Central Excise duty quoting Notification No. 179/77 dated 18.06.1977 as amended by Notification No. 74/83 dated 01.03.1983 contending that the said product was being manufactured without the aid of power. The classification list and price list appeared to have been duly approved of by the Assistant Collector, Central Excise, Pune IV, Division Pune. - Tribunal has discussed in detail all the intricacies and has arrived at the finding that the order of the Commissioner is based on certain assumptions and presumptions which are not found from the records. - Findings are pure findings of facts after due consideration of the entire material on record. We do not find any reason to disturb the same - Decided against Revenue.
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