2015 (10) TMI 502 - SCH - Central Excise

Valuation - Packing material - Demand - Limitation - Supreme Court dismissed the appeal following decision of Nizam Sugar Fectory v. Collector of Central Excise, A.P. reported in 2006 (4) TMI 127 - SUPREME COURT OF INDIA . The appeal was filed agains the decision of Tribunal 2003 (12) TMI 399 - CESTAT, mumbai wherein tribunal in a majority order set aside the demand as time barred.

Summary

The Supreme Court dismissed the appeals as the issue was covered by a previous judgment in the case of Nizam Sugar Factory v. Collector of Central Excise, A.P. (2006). (2015 (10) TMI 502 - SC)