Excise duty payable on transaction value under Section 4 of the Excise Act
Last updated: 14 December 2015
Court :
Supreme Court
Brief :
The Hon’ble Supreme Court affirmed the decision of the Tribunal, wherein it was held that while the Respondent had declared that goods were not meant for retail sale, revenue could not produce any evidence to contrary and hence, duty was rightly paid as per Section 4 of the Excise Act.
Citation :
Commissioner of Central Excise, Noida Vs. Control & Switchgears Contactors Ltd.
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Bimal Jain
Published in Excise
Views : 2278
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