Valuation - Motor Spirit - High Speed Diesel - the appellant has ...
Case Laws Central Excise
December 8, 2018
Valuation - Motor Spirit - High Speed Diesel - the appellant has rightly paid the excise duty as per transaction value in terms of Section 4 of the Central Excise Act and there is no justification for allegation of under-valuation of the goods with a view to evade excise duty
View Source