2015 (10) TMI 440 - SCH - Central Excise

Valuation of goods - Section 4A - Supreme Court dismissed the appeal for non prosecution. The Appeal was filed against the decision of Tribunal 2005 (2) TMI 243 - CESTAT, NEW DELHI , wherein Tribunal held that Respondents are not declaring different prices on different packages but they are mentioning three different prices on the same packages. Therefore, as per provisions of the Section 4(A) of the Central Excise Act, the maximum of such retail sale price is to be taken for the purpose of assessment of Central Excise duty.

Summary

Legal Judgment Summary: The Supreme Court dismissed a civil appeal due to non-prosecution as no one appeared on behalf of the appellant. (Case Citation: 2015 (10) TMI 440 - SC)