| Content Provider | Supreme Court of India |
|---|---|
| e-ISSN | 30484839 |
| Language | English |
| Access Restriction | NDLI |
| Subject Keyword | Central Excise Act 1944 – s.4 amended in 2000 – |
| 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 Disposed Off |
| Headnote | Central Excise Act, 1944 – s.4 amended in 2000 – Chargingof excise duty – Method of valuation of excisable goods – In presentcases arising out of similar facts, assesses allegedly undervaluedthe goods manufactured and cleared by them – Evaded the exciseduty actually payable – Period of assessment pre & post 2000Amendment – Adjudicating authorities inter alia held that there wasundervaluation and evasion of excise duty – Customs, Excise andService Tax Appellate Tribunal (CESTAT) though upheld said findingbut remanded the matters back for re-quantification of duty – Held:Finding w.r.t undervaluation and evasion of excise duty recordedby CESTAT in all the cases has not been challenged by the assessesand hence has attained finality – Further, before amendment, clause(a) of sub-section (1) of s.4 laid emphasis on normal price for anordinary sale in the course of wholesale trade, after amendment itspeaks about transaction value – Thus, after amendment, if a saleis covered by s.4(1)(a), the value of excisable goods shall be thetransaction value defined in s.4(3)(d) – Clause (b) of sub-section(1), both before and after the amendment, leaves it to the delegatedlegislation to prescribe the method of valuation, for cases not coveredby clause (a) – After the amendment, the Central Government issueda new set of rules- 2000 Valuation Rules in supersession of 1975Valuation Rules – Valuation as per the Rules is permissible only incases covered by s.4(1)(b) and not by s.4(1)(a) – Impugned ordersof CESTAT confirmed – Principles enumerated for adjudicatingauthorities to keep in mind while re-adjudicating the matters –Finance Act, 2000 – Central Excise Valuation (Determination ofPrice of Excisable Goods) Rules, 2000 – Central Excise (Valuation)Rules, 1975 – Central Excise Rules, 1944 – Central Excise Rules,2002. |
| Judge | Hon'ble Mr. Justice V. Ramasubramanian |
| Neutral Citation | 2020 INSC 495 |
| Petitioner | The Commissioner Of Central Excise, Customs And Service Tax, Calicut |
| Respondent | M/s. Cera Boards And Doors, Kannur Kerala & Ors. |
| SCR | [2020] 11 S.C.R. 471 |
| Judgement Date | 2020-08-19 |
| Case Number | 7240-7248 |
National Digital Library of India (NDLI) is a virtual repository of learning resources which is not just a repository with search/browse facilities but provides a host of services for the learner community. It is sponsored and mentored by Ministry of Education, Government of India, through its National Mission on Education through Information and Communication Technology (NMEICT). Filtered and federated searching is employed to facilitate focused searching so that learners can find the right resource with least effort and in minimum time. NDLI provides user group-specific services such as Examination Preparatory for School and College students and job aspirants. Services for Researchers and general learners are also provided. NDLI is designed to hold content of any language and provides interface support for 10 most widely used Indian languages. It is built to provide support for all academic levels including researchers and life-long learners, all disciplines, all popular forms of access devices and differently-abled learners. It is designed to enable people to learn and prepare from best practices from all over the world and to facilitate researchers to perform inter-linked exploration from multiple sources. It is developed, operated and maintained from Indian Institute of Technology Kharagpur.
Learn more about this project from here.
NDLI is a conglomeration of freely available or institutionally contributed or donated or publisher managed contents. Almost all these contents are hosted and accessed from respective sources. The responsibility for authenticity, relevance, completeness, accuracy, reliability and suitability of these contents rests with the respective organization and NDLI has no responsibility or liability for these. Every effort is made to keep the NDLI portal up and running smoothly unless there are some unavoidable technical issues.
Ministry of Education, through its National Mission on Education through Information and Communication Technology (NMEICT), has sponsored and funded the National Digital Library of India (NDLI) project.
| Sl. | Authority | Responsibilities | Communication Details |
|---|---|---|---|
| 1 | Ministry of Education (GoI), Department of Higher Education |
Sanctioning Authority | https://www.education.gov.in/ict-initiatives |
| 2 | Indian Institute of Technology Kharagpur | Host Institute of the Project: The host institute of the project is responsible for providing infrastructure support and hosting the project | https://www.iitkgp.ac.in |
| 3 | National Digital Library of India Office, Indian Institute of Technology Kharagpur | The administrative and infrastructural headquarters of the project | Dr. B. Sutradhar bsutra@ndl.gov.in |
| 4 | Project PI / Joint PI | Principal Investigator and Joint Principal Investigators of the project |
Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon |
| 5 | Website/Portal (Helpdesk) | Queries regarding NDLI and its services | support@ndl.gov.in |
| 6 | Contents and Copyright Issues | Queries related to content curation and copyright issues | content@ndl.gov.in |
| 7 | National Digital Library of India Club (NDLI Club) | Queries related to NDLI Club formation, support, user awareness program, seminar/symposium, collaboration, social media, promotion, and outreach | clubsupport@ndl.gov.in |
| 8 | Digital Preservation Centre (DPC) | Assistance with digitizing and archiving copyright-free printed books | dpc@ndl.gov.in |
| 9 | IDR Setup or Support | Queries related to establishment and support of Institutional Digital Repository (IDR) and IDR workshops | idr@ndl.gov.in |