2015 (1) TMI 464 - SCH - Central Excise

Supreme Court dismisses civil appeals for lack of legal questions. Tribunal's ruling on Central Excise Valuation Rules under scrutiny.

The Supreme Court of India dismissed the civil appeals as no substantial question of law was involved. The Customs, Excise and Service Tax Appellate ... Applicability of Rule 9 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 - Application of Rule 11 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 - Tribunal's fact based adjudication - No substantial question of lawApplicability of Rule 9 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 - Application of Rule 11 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 - Tribunal's fact based adjudication - Whether the Tribunal was correct in treating Rule 9 as not fully attracted and deciding the valuation on the basis of Rule 11 after examining the facts of the case. - HELD THAT: - The Tribunal did not hold that Rule 9 of the 2000 Rules is inapplicable as a matter of law; rather it found that both parts of Rule 9 were not fully attracted on the facts and therefore proceeded to consider and decide the matter under Rule 11. The Supreme Court recorded that the Tribunal reached its conclusion by applying the valuation rules to the facts of the cases before it, treating the matter as one of factual determination by the Tribunal. [Paras 2]Tribunal's approach-treating Rule 9 as not fully attracted on the facts and applying Rule 11-was a fact based adjudication upheld by the Court.No substantial question of law - Civil appeals dismissed - Whether the appeals raised any substantial question of law warranting interference by this Court. - HELD THAT: - The Court found that the Tribunal decided the matters on their own facts and that no substantial question of law arises from the Tribunal's fact based conclusions. Having so found, the Court declined to entertain the appeals. [Paras 3, 4]No substantial question of law is involved; civil appeals dismissed with no order as to costs.Final Conclusion: The Tribunal's factual determination that Rule 9 was not fully attracted and consequent decision under Rule 11 was left undisturbed; no substantial question of law arose and the civil appeals were dismissed with no order as to costs. The Supreme Court of India dismissed the civil appeals as no substantial question of law was involved. The Customs, Excise and Service Tax Appellate Tribunal did not fully apply Rule 9 of the Central Excise Valuation Rules but considered Rule 11 and passed the order. The appellant and respondent were represented by respective advocates.