2015 (8) TMI 679 - SCH - Central Excise

Valuation of goods - Undervaluation - Whether the Commissioner was justified in holding that the Department has failed to prove under-valuation at the instance of the assessees as alleged in the show cause notices - Supreme Court dismissed the appeal filed by the Revenue holding that subject matter stands covered against the appellant/Department in the case of Commissioner of Central Excise Vapi v. Synfab Sales reported in 2015 (6) TMI 777 - SUPREME COURT and the judgment in Synfab Sales has been followed by this Bench in 2015 (8) TMI 643 - SUPREME COURT .

Summary

The Supreme Court dismissed the appeals as the subject matter was covered against the Department in the case of Commissioner of Central Excise, Vapi v. Synfab Sales. The judgment in Synfab Sales was followed by the Court in this case. (2015 (8) TMI 679 - SC)