Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Central Excise Act 1944 - Valuation of goods |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Central Excise Act, 1944 -— Valuation of goods — Assessee selling producis manufactured by it — Dispute as regards valuation of the product which are removed for captive consumption and to be used at the factory — Price declaration by assessee showing same price for the goods — Report by cost accountant that the two goods are different from each other — Issuance of two show cause notices to assessee demanding differential duty u/r. 6(b)(ii) - Demand upheld and imposition of penalty — Dismissal of appeal thereagainst — On appeal, held: Findings of facts by the authorities below that the two kinds of goods were not comparable with each other and therefore, the goods which were removed for captive consumption to be used by the factory were to be valued u/r. 6(b)(ii) and the price declaration given by assessee applying r. 6(b)(i) was erroneous — Assessee had admitted some variations in the two types of goods thus, the opinion of the authorities does not cail for any interference — Further, there was no mala fides on the part of the assessee in filing the declaration u/r. 6(b)(i) in order to evade the excise duty — When the entire exercise was revenue neutral, assessee could not have achieved any purpose fo evade the duty - Demand as regards show cause notice dt 25.02.2000 confirmed and as regards, show cause notice dt 03.03.2001, part of the demand being beyond |
Judge | Hon'ble Mr. Justice Arjan Kumar Sikri |
Neutral Citation | 2015 INSC 349 |
Petitioner | Nirlon Ltd. |
Respondent | Commissioner Of Central Excise, Mumbai |
SCR | [2015] 4 S.C.R. 335 |
Judgement Date | 2015-04-13 |
Case Number | 7642 |
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