1992 (11) TMI 97 - HC - Central Excise

Summary

The High Court of Bombay concluded that the Superintendent of Central Excise lacked jurisdiction to issue a show cause notice for short payment of excise duty by a motor vehicle manufacturer. The Court held that the assessable value should not include items specified in the manufacturer's documents before clearance from the factory gate. The petition was successful, and the respondents were ordered to pay the petitioners' costs. (Case citation: 1992 (11) TMI 97 - High Court of Judicature at Bombay)