Excise duty payable on transaction value under Section 4 of the Excise Act


Last updated: 14 December 2015

Court :
Supreme Court

Brief :
The Honโ€™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 : 2272

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