High Court rejects appeal on duty levied under Section 11D of Central Excise Act. No sale proven. The High Court of Bombay rejected the appeal regarding levying duties under Section 11D of the Central Excise Act. The Tribunal ruled that for Section 11D ...
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
High Court rejects appeal on duty levied under Section 11D of Central Excise Act. No sale proven.
The High Court of Bombay rejected the appeal regarding levying duties under Section 11D of the Central Excise Act. The Tribunal ruled that for Section 11D to apply, there must be a sale, which was not proven in this case. The appellant's argument about increased value of goods due to processing was not considered as it was not raised before the Tribunal. The appeal was rejected as no new legal questions arose.
The High Court of Bombay rejected the appeal regarding levying duties under Section 11D of the Central Excise Act. The Tribunal ruled that for Section 11D to apply, there must be a sale, which was not proven in this case. The appellant's argument about increased value of goods due to processing was not considered as it was not raised before the Tribunal. The appeal was rejected as no new legal questions arose.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.