2019 (7) TMI 328 - SCH - Central Excise

Valuation - Job Work - the value of raw material as adopted for determination of assessable value is not correct - What would be principles of valuation of the goods under consideration? - Circular No 619/10/2002-CX dated 19th February 2002 - HELD THAT - There is no legal infirmity in the impugned judgment and order warranting our interference under Section 35L of the Central Excise Act, 1944. Appeal dismissed.

Summary

The Supreme Court dismissed the appeal against the judgment of the Customs, Excise & Service Tax Appellate Tribunal in Appeal No. E/569/2011, stating that there is no legal infirmity warranting interference under Section 35L of the Central Excise Act, 1944.