2002 (11) TMI 122 - SCH - Central Excise

Supreme Court rules for Revenue on 'Dharmada' inclusion in assessable value under Central Excises Act

The Supreme Court of India ruled in favor of the Revenue, allowing the appeals and setting aside the impugned orders regarding the inclusion of 'Dharmada' ... Inclusion of 'Dharmada' in assessable value under Section 4 of the Central Excises and Salt Act, 1944 - Application of precedent in Tata Iron and Steel Co. Ltd. v. Collector of Central Excise, Jamshedpur Inclusion of 'Dharmada' in assessable value under Section 4 of the Central Excises and Salt Act, 1944 - Application of precedent in Tata Iron and Steel Co. Ltd. v. Collector of Central Excise, Jamshedpur - Whether the 'Dharmada' charged by the assessees is includible in the assessable value under Section 4 of the Central Excises and Salt Act, 1944. - HELD THAT: - The Court examined the legal question of whether amounts collected as 'Dharmada' form part of the assessable value for central excise purposes. Having regard to the decision of this Court in Tata Iron and Steel Co. Ltd. v. Collector of Central Excise, Jamshedpur , and in the absence of any contrary contention by the respondents, the Court followed that precedent. On that basis the Court concluded that 'Dharmada' is to be included in the assessable value under Section 4 of the Central Excises and Salt Act, 1944.Appeals allowed; impugned orders set aside; no costs.Final Conclusion: The Supreme Court allowed the appeals, holding that 'Dharmada' must be included in the assessable value under Section 4 of the Central Excises and Salt Act, 1944, following the precedent cited, and set aside the impugned orders without awarding costs. The Supreme Court of India considered whether 'Dharmada' should be included in the assessable value under Section 4 of the Central Excises and Salt Act, 1944. The Court ruled in favor of the Revenue based on a previous decision and allowed the appeals, setting aside the impugned orders. No costs were awarded.