Supreme Court of India
The Commissioner of Central Excise, Customs and Service Tax, Calicut v. M/s. Cera Boards and Doors, Kannur Kerala & Ors.
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1 Supreme Court bench has cited this judgment.
What the Court ordered
We are of the view that the orders of remand passed by the Tribunal, though for completely different reasons, were justified.
Judgment, page 42
From the headnote
Central Excise Act, 1944 – s.4 amended in 2000 – Charging of excise duty – Method of valuation of excisable goods – In present cases arising out of similar facts, assesses alleged ly undervalued the goods manufactured and cleared by them – Evaded the excise duty actually payable – Period of assessment pre & post 2000 Amendment – Adjudicating authorities inter alia held that there was undervaluation and evasion of excise duty – Customs, Excise and Service Tax Appellate Tribunal (CESTAT) though upheld said finding but remanded the matters back for re-quantification of duty – Held: Finding w.r.t
Authorities it was built on
Where later benches applied it
Of those, 1 referred to
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