Home Case Index All Cases Central Excise Central Excise + SC Central Excise - 1995 (1) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1995 (1) TMI 69 - SC - Central ExciseWhether the value in this case cannot be determined under Section 4(1)(a)? Held that:- In view of the refusal/failure of the appellant to produce(c) the relevant data and material called for by the authorities, it must be held that the value in this case cannot be determined under Section 4(1)(a). It has to be done only under Section 4(1)(b). The appropriate rule under which the valuation has to be determined in this case is Rule 6(b)(i) of the Valuation Rules. Appeal dismissed.
|