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2016 (6) TMI 513 - AT - Central ExciseRecovery of duty on assessable value and imposition of penalty - proposed adoption of the price declaration in the delivery note as the value of the grey fabrics - demand on grounds not imposed in the SCN - Held that:- in view of the decisions of Hon'ble Supreme Court in the case of Commissioner of Central Excise, Nagpur Versus M/s Ballarpur Industries Ltd [2007 (8) TMI 10 - SUPREME COURT OF INDIA], in the case of Saci Allied Products Ltd. Versus Commissioner of C. EX., Meerut [2005 (4) TMI 65 - SUPREME COURT OF INDIA] and in the case of Commr. of Central Excise & Customs, Surat Versus M/s Sun Pharmaceuticals Inds. Ltd. & Ors. [2015 (12) TMI 670 - SUPREME COURT], the impugned order cannot be sustained and is set aside. - Decided in favour of appellant
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