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M/s Sarup Tanneries Ltd. Versus Commr. of Central Excise Jalandhar

2015 (10) TMI 353 - SUPREME COURT

MRP based Valuation of goods - Section 4A - Held that:- Invoking the provisions of Section 4A of the Central Excise Act, 1944, the Revenue, for the purposes of excise duty, valued the said goods taking the maximum of the three MRPs mentioned on the p .....

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Petitioner : Mr. Sudhir Malhotra, Adv., Mr. Sanjeev Malhotra, Adv. For the Respondent : Mr. A. K. Panda, Sr. Adv., Mr. Tara Chandra Sharma, Adv., Mr. Ritesh Kumar, Adv., Mr. B. K. Prasad, Adv. ORDER It is not in dispute that on the products manufact .....

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