2015 (10) TMI 1043 - SCH - Central Excise

Valuation of goods - Supreme court dimissed the appeal filed by the Revenue since the decision is covered by the order 2015 (10) TMI 500 - SUPREME COURT . The appeal was filed against the decision of Tribunal 2005 (3) TMI 218 - CESTAT, NEW DELHI wherein tribunal held that sale value to the dealers at the time of removal from factory as well as from the Regional Sales Offices is available, therefore, the question of going to Valuation Rules does not arise. In these circumstances, the duty paid by the appellant is correct in law.

Summary

The Supreme Court dismissed the appeals as the issue was covered by a previous order in Civil Appeal No. 3408 of 2004 titled 'Commissioner of Central Excise, Calicut v. M/s. Steel Complex Ltd.' (2015 (321) E.L.T. A138 (S.C.)).