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9 Commissioner Of Central Excise & Customs ( Appeals ) Vadorara vs M/S Gujarat Narmada Valley Fertilizers Co Ltd

Supreme Court Of India|19 October, 2012
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JUDGMENT / ORDER

Summary

Issue: Commissioner of Central Excise's appeal against the judgment of the Customs (Appeals) Tribunal
Rule: Customs Act, 1962 and Central Excise Act, 1944
Application: Determination of valuation of goods
Conclusion: Tribunal's judgment in favor of respondents is upheld
IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 4284 OF 2009 Commissioner of Central Excise ...APPELLANT & Customs (Appeals) Vadorara VERSUS M/s. Gujarat Narmada Valley ...RESPONDENT Fertilizers Co. Ltd.
O R D E R The Civil Appeal is dismissed.
However, liberty is reserved to the appellants, if they so desire, to file an appropriate review petition before the Tribunal bringing to its notice that the other issues raised in the appeal is required to be considered and decided by the Tribunal. If such a review petition is filed, the Tribunal shall consider the same in accordance with law.
Ordered accordingly.
. J.
(H.L. DATTU) NEW DELHI; OCTOBER 19, 2012 . J.
(CHANDRAMAULI KR. PRASAD) Page 1
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Title

9 Commissioner Of Central Excise & Customs ( Appeals ) Vadorara vs M/S Gujarat Narmada Valley Fertilizers Co Ltd

Court

Supreme Court Of India

JudgmentDate
19 October, 2012
Judges
  • H L Dattu
  • Chandramauli Kr Prasad