2008 (11) TMI 657 - SCH - Central Excise

Valuation - Transportation cost - the decision in the case of MONARCH PIPES LIMITED Versus COMMISSIONER OF CUS. & C. EX., TIRUPATI 2006 (6) TMI 410 - CESTAT, BANGALORE contested - Held that - The matter stands disposed of in favour of the Department in terms of the judgment of the Larger Bench of this Court in the case of Union of India & Ors. v. M/s. Dharmendra Textile Processors & Ors. 2008 (9) TMI 52 - SUPREME COURT , where it was held thatWilful concealment is not an essential ingredient for attracting civil liability as is the case in the matter of prosecution under Section 276C of the I.T. Act - appeal allowed.

Summary

The Supreme Court granted leave and disposed of the matter in favor of the Department based on the judgment in Union of India v. M/s. Dharmendra Textile Processors. Civil Appeal allowed with no costs.