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2009 (7) TMI 155 - SC - Central ExciseWhether Section 4 of the Central Excise Act, 1944 (as substituted with effect from 1-7-2000) and the definition of "Transaction Value" in Clause (d) of sub-Section (3) of Section 4 are subject to Section 3 of the Act? Whether Sections 3 and 4 of the Central Excise Act, despite being interlinked, operate in different fields and what is their real scope and ambit? Whether the concept of "Transaction Value" makes any material departure from the deemed normal price concept of the erstwhile Section 4(1)(a) of the Act? Held that:- Direct the Registry to place this order before Hon'ble the Chief Justice of India for appropriate directions.
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