Supreme Court of India
Commissioner of Central Excise, Mumbai v. M/s. Fiat India (p) Ltd. & Anr.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
3 Supreme Court benches have cited this judgment.
What the Court ordered
In the result, the appeals require to be allowed and, accordingly, they are allowed and the impugned order is set aside and the order passed by the adjudicating authority is restored.
Judgment, page 58
From the headnote
Central Excise Act, 1944 - ss. 4(1)(a) and 4(1)(b) - Applicability - Assessee declaring wholesale price in terms of s. 4(1)(a) of the cars manufactured by them - Revenue determining the value of the goods as per s. 4(1)(b) rlw. Valuation Rules - Notice issued by Revenue to assessee alleging short levy and demanding differential duty - The adjudicating authority as well as the appellate authority confirming the show cause-cum-demand notice - Appellate Tribunal allowing the appeal of the assessee - On appeal, held: The fundamental criterion for computing the value of an excisable article is the
Authorities it was built on
- 2000 Mis. Eicher Tractors Ltd., Haryana v. Commissioner of Customs, Mumbai
- 1983 Union of India & Ors. Etc. Etc. v. Bombay Tyre International Ltd. Etc. Etc.
- 1972 S. Narayanaswami v. G. Pannerselvam & Ors.
- 2011 Sushil Suri v. C.b.i & Anr.
- 2006 M/s. Ispat Industries Ltd. v. Commissioner of Customs, Mumbai
- 2011 Bangaru Laxman v. State (through Cbi) & Another
- 1994 M/s. Basant Industries, Agra v. Collector of Central Excise
- 2009 M/s. Varsha Plastics Pvt. Ltd. & Anr. v. Union of India & Ors.
- 2007 Commissioner of Central Excise, Nagpur v. M/s. Ballarpur Industries Ltd.
- 1995 Metal Box India Ltd. v. The Collector of Central Excise, Madras
- 2005 Siddartha Tubes Ltd. v. Commissioner of Central Excise, Indore (mp)
- 2005 Procter & Gamble Hygiene & Health Care Ltd. v. Commissioner of Central Excise, Bhopal.
- 1991 Burn Standard Company Ltd. and Anr. v. Union of India and Others
- 2002 The Tata Iron & Steel Co. Ltd. v. Collector of Central Excise, Jamshedpur
- 1998 Calcutta Chromotype Ltd. v. Collector of Central Excise, Calcutta
- 2005 Commissioner of Central Excise, Meerut-i v. Bisleri International Pvt.ltd.
Where later benches applied it
- 2023 M/s Tata Motors Ltd. v. The Deputy Commissioner of Commercial Taxes (spl) & Anr.
- 2022 Commissioner of Central Excise & Service Tax, Rohtak v. Merino Panel Product Ltd.
- 2022 Assistant Commissioner of Income Tax (exemptions) v. Ahmedabad Urban Development Authority
Of those, 2 relied on · 1 referred to
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