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2004 (2) TMI 63 - SC - Central ExciseValuation (Central Excise) - Demand - Limitation - Held that:- there was uncertainty in law in regard to the question whether the value of regulators should be included in the value of fans for purposes of excise duty or not; that the appellants themselves had included the value of the regulators upto the period 1984; that it is only in December, 1984 it filed revised price lists expressly stating that the goods manufactured by them are ceiling fans complete, but excluding regulators having been purchased from other manufacturers. The appellants have produced before us a set of price lists which, however, had not been produced either before the original authority or before the Tribunal - Matter remanded back - it is appropriate for the Tribunal to examine the matter whether the statement made by the appellants in the price lists are correct and what the effect thereof would be - Decided partly in favour of assessee.
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