2024 (11) TMI 470 - SCH - Central Excise

Valuation of Goods under Section 4 i.e Transaction Value or under Section 4A i.e MRP based value - HELD THAT - It is not in dispute that the issue involved in these appeals is covered by the decision of this Court in the case of JAYANTI FOOD PROCESSING (P) LTD VERSUS COMMISSIONER OF CENTRAL EXCISE, RAJASTHAN 2007 (8) TMI 3 - SUPREME COURT , where SC prescribes the ruling for proper valuation in 14 different but identical appeals in a single judgement. The appeals are dismissed.

Summary

The Supreme Court of India, with Hon'ble Mr. Justice Abhay S. Oka and Hon'ble Mr. Justice Ujjal Bhuyan, dismissed the appeals as the issue was covered by the decision in Jayanti Food Processing (P) Ltd. v. Commissioner of Central Excise, Rajasthan (2007) 8 SCC 34. Appellant represented by Mr. N. Venkatraman, A.S.G., and others, while the Respondent was represented by various advocates.