| Content Provider | Supreme Court of India |
|---|---|
| e-ISSN | 30484839 |
| Language | English |
| Access Restriction | NDLI |
| Subject Keyword | transaction value 1944 Central Excise Act assessment Dharmada ss.4 and 11AB |
| Content Type | Text |
| Resource Type | Law Judgement |
| Jurisdiction | India |
| Act(s) Referred | Central Excise Act, 1944 (1 of 1944) |
| Case(s) Referred | Referred Case 0 |
| Case Type | Appeal |
| Court | Supreme Court of India |
| Disposal Nature | Appeal Dismissed |
| Headnote | Central Excise Act, 1944 – ss.4 and 11AB – Respondent manufactured Pig Iron and HR Coil Sheets, falling under Chapter 72, 1985 Act – While selling the goods, invoices were raised on the price of goods plus ‘Dharmada’, a charitable donation from customers, which was credited to charity – Show cause notice issued by the Deputy Commissioner, Central Excise and Customs, Bellary calling upon the Respondent to show cause as to why penalty u/r.25, 2002 Rules and interest u/s.11AB, 1944 Act be not levied – Deputy Commissioner held that the Dharmada is to be added to the assessable value for the payment of central excise duty – Commissioner (Appeals) confirmed the order – CESTAT set aside the order – On appeal, held: Present case has been tagged with M/s. D.J. Malpani vs. Commissioner of Central Excise, Nashik, [2019] 6 SCR 925 wherein it was held that the amount of Dharmada cannot be included in the transaction value for the purposes of assessments – In view of the said judgment, the present appeal is dismissed – Central Excise Rules, 2002 – r.25 – Central Excise Tariff Act, 1985 – Chapter 72. |
| Judge | Honble Mr. Justice Sharad Arvind Bobde |
| Neutral Citation | 2019 INSC 478 |
| Petitioner | Commissioner Of Central Excise And Customs, Bangalore |
| Respondent | M/s Jsw Steel Ltd. (formerly Known As Jindal Vijayanagar Steel Ltd.) |
| SCR | [2019] 6 S.C.R. 938 |
| Judgement Date | 2019-04-09 |
| Case Number | 531 |
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