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        Central Excise

        2003 (4) TMI 115 - SCH - Central Excise

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        Supreme Court clarifies duty calculation referral criteria for CEGAT, excludes cases with duty liability disputes. The Supreme Court clarified that matters will be referred back to CEGAT for proper calculation of duty only when duty is payable but calculation is ...
                          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.

                                Supreme Court clarifies duty calculation referral criteria for CEGAT, excludes cases with duty liability disputes.

                                The Supreme Court clarified that matters will be referred back to CEGAT for proper calculation of duty only when duty is payable but calculation is needed. This does not apply to cases where there is a dispute on duty liability. The I.A. was disposed of with this clarification.


                                The Supreme Court clarified that matters will be referred back to CEGAT for proper calculation of duty only when duty is payable but calculation is needed. This does not apply to cases where there is a dispute on duty liability. The I.A. was disposed of with this clarification.
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