COLLECTOR OF CENTRAL EXCISE Vs. PANCHMUKHI ENGG. WORKS
LAWS(SC)-2002-11-131
SUPREME COURT OF INDIA
Decided on
November 28,2002
COLLECTOR OF CENTRAL EXCISE
Appellant
VERSUS
Panchmukhi Engg. Works
Respondents
Referred Judgements :-
TATA IRON AND STEEL COMPANY LIMITED VS. COLLECTOR OF CENTRAL EXCISE JAMSHEDPUR [REFERRED TO]Cited Judgements :-
D J MALPANI VS. COMMISSIONER OF CENTRAL EXCISE, NASHIK [LAWS(SC)-2019-4-49] [REFERRED TO]JUDGEMENT
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(1.)Heard the learned Counsel for the parties.
(2.)The only question that requires consideration is whether 'Dharmada' charged by the assessees should be included in the assessable value u/s 4 of the Central Excises and Salt Act, 1944, or not.
(3.)The learned Counsel for the appellant-Revenue submitted that this question is to be answered in favour of the Revenue, having regard to the decision of this Court in the case of The Tata Iron and Steel Co. Ltd. Vs. Collector of Central Excise, Jamshedpur, . The learned Counsel for the respondents was not in a position to dispute this legal position.
(2.)The only question that requires consideration is whether 'Dharmada' charged by the assessees should be included in the assessable value u/s 4 of the Central Excises and Salt Act, 1944, or not.
(3.)The learned Counsel for the appellant-Revenue submitted that this question is to be answered in favour of the Revenue, having regard to the decision of this Court in the case of The Tata Iron and Steel Co. Ltd. Vs. Collector of Central Excise, Jamshedpur, . The learned Counsel for the respondents was not in a position to dispute this legal position.
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