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COMMR. OF CENTRAL EXCISE, RAIGAD Versus M/s DUJODWALA PRODUCTS LTD.

2015 (12) TMI 740 - SUPREME COURT

Valuation - Contravention of the provisions of Section 4 of the Central Excise Act read with Rule 4 & 5 of the Central Excise Rules - Contravention of Rule 6 of the Central Excise (Determination of price of Excisable Goods) Rules, 2000 - Failure to declare the correct price of its manufactured goods - Failure to correctly assess/determine the central excise duty payable on the goods manufactured - Held that:- the assessee has no objection if the price at which the goods were sold by the alleged .....

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d to file the required computation as well as documents in support its case. - Decided in favour of Revenue. - Civil Appeal No(s). 543/2008 - Dated:- 18-11-2015 - MR. A.K. SIKRI AND MR. ROHINTON FALI NARIMAN, JJ For the Petitioner : Mr. Yashank Adhyaru, Sr. Adv., Ms. Arunima Dwivedi, Adv., Ms. Sunita Rani Singh, Adv., Mr. Ritesh Kumar, Adv. And Mr. B. Krishna Prasad,Adv. For the Respondent : Mr. S.K. Bagaria, Sr. Adv., Mr. Sandeep Narain, Adv., Mr. M.H. Patel, Adv. And M/s. S. Narain & Co. O .....

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ened Rule 6 of the Central Excise (Determination of price of Excisable Goods)Rules, 2000 as it had failed to correctly assess/determine the central excise duty payable on the goods manufactured and cleared by it. The aforesaid allegations were made in the show cause notices on the premise that the goods were also supplied to certain persons who were 'related persons' and the valuation of those goods was much higher. It may further be mentioned that though the respondent/assessee is manuf .....

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ioner took into consideration the price of ₹ 118.56 per kg.. Order of the Commissioner was challenged by the assessee on various grounds by filing appeal before the Customs, Excise and Service Tax Appellate Tribunal(CESTAT). The CESTAT has allowed the appeal vide impugned judgment dated 28.03.2007. It is how the Revenue is in appeal before us. At the time of arguments Mr. S.K. Bagaria, learned senior counsel appearing for the assessee stated that the CESTAT had not only rejected the case o .....

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