Back
SUPREME COURT OF INDIA
SHIVARAJ V. PATIL, ARIJIT PASAYAT, JJ.
Collector of Central Excise - Appellant
Versus
Panchmukhi Engg. Works & Ors. - Respondents
CIVIL APPEAL NOS.7900-7902 OF 1995 WITH CIVIL APPEAL NOS.1122 OF 1995 & 4418-4422 OF 1997
Decided On : 28-11-2002
Dharmada - Central Excise and Salt Act, 1944 - The court considered whether 'Dharmada' charged by the assessees should be included in the assessable value under Section 4 of the Central Excise and Salt Act, 1944.
Fact of the Case:
The only question for consideration was whether 'Dharmada' charged by the assessees should be included in the assessable value under Section 4 of the Central Excise and Salt Act, 1944.
Finding of the Court:
The court allowed the appeals and set aside the impugned orders, following the decision in the case of Tata Iron and Steel Co. Ltd. vs. Collector of Central Excise, Jamshedpur [2002 (146) E.L.T. 3 (S.C.)].
Issues: The only issue was whether 'Dharmada' should be included in the assessable value under Section 4 of the Central Excise and Salt Act, 1944.
Ratio Decidendi: The decision was based on the legal position established in the case of Tata Iron and Steel Co. Ltd. vs. Collector of Central Excise, Jamshedpur.
Final Decision: The appeals were allowed and the impugned orders were set aside. No costs were awarded.
ORDER :
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 under Section 4 of the Central Excise and Salt Act, 1944, or not.
3. The learned counsel for the appellants-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 Tata Iron and Steel Co. Ltd. vs. Collector of Central Excise, Jamshedpur [2002 (146) E.L.T. 3 (S.C.)]. The learned counsel for the respondents was not in a position to dispute this legal position.
4. Under these circumstances, following the said judgment, these appeals are allowed and the impugned orders are set aside.
No costs.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
