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2006 (7) TMI 211 - SC - Central ExciseComputation of assessable value of mobile cranes under Section 4(4)(d) of the Central Excise Act, 1944 as it stood at the relevant time, prior to the year 2000. Held that:- We have gone through the grounds mentioned in the memo of appeal filed by the department before the Tribunal and we have also gone through the grounds mentioned in the civil appeal filed by the department before this Court. As stated above, the only ground taken in both the above appeals by the department was that the judgment of this Court in Maruti Udyog Ltd. (2002 (5) TMI 56 - SUPREME COURT OF INDIA) was pending re-consideration vide Review Petition (C) No. 75/2003. The question as to non-applicability of the judgment of this Court in Maruti Udyog Ltd. (supra) to the present case is not reflected in the appeal memos before the Tribunal and in the civil appeal and, therefore, we refrain from examining the factual conspectus of the case. Appeal dismissed.
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