Supreme Court of India
Commissioner of Central Excise & Service Tax, Rohtak v. Merino Panel Product Ltd.
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2 Supreme Court benches have cited this judgment.
What the Court ordered
We are of the considered view that since the Revenue itself ap peared to be unclear on the correct method of valuation of the good s, it is not appropriate to saddle the Respondent with additional liabilit y, namely, other than the excise duty.
Judgment, page 25
From the headnote
Central Excise Act, 1944 – s.4(1)(a) – Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 – r r. 9, 11 – Customs, Excise and Service Tax Appellate Tribunal set as ide the show cause notice issued by the Appellant-Revenue to the Asses see- Respondent, on the ground that it had invoked an incorrect method of valuing related party transactions – Correctness of – Held: The assessable value for the related party sales can be e stablished by referring to the normal price u/s.4(1)(a) of the CEA, which is readily available in the present case – This is the true meaning
Authorities it was built on
- 2001 Collector of Central Excise Vadodra v. M/s. Dhiren Chemical Industries
- 2008 Commissioner of Central Excise, Bolpur v. Mis Ratan Melting & Wire Industries
- 2013 Minu Rout & Anr. v. Satya Pradyumna Mohapatra & Ors.
- 2012 Commissioner of Central Excise, Mumbai v. M/s. Fiat India (p) Ltd. & Anr.
- 1996 M/s. Ranadey Micronutrients Etc. v. Collector of Central Excise
- 2005 M/s. Saci Allied Products Ltd., U.P. v. Commissioner of Central Excise, Meerut
- 1968 J. K. Steel Ltd. v. Union of India
Where later benches applied it
- 2025 Vijay Krishnaswami @ Krishnaswami Vijayakumar v. The Deputy Director of Income Tax (investigation)
- 2024 M/s Bharti Airtel Ltd. v. The Commissioner of Central Excise, Pune
Of those, 1 relied on · 1 referred to
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