https://www.taxtmi.com/caselaws?id=40643 The Court found that the notified tariff values for sugar were not in accordance with Section 4 of the Central Excises and Salt Act, 1944, as they were higher than justified by actual realization. The Court directed that the tariff value for levying duty on sugar from the appellant's factory be fixed in line with Section 4, setting aside the notifications fixing tariff values at Rs. 130 and Rs. 125 per quintal. The appellant was awarded costs, including counsel's fee of Rs. 250. en-us Tue, 15 Apr 1975 00:00:00 +0530 Wed, 12 May 2010 16:24:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40643 The Court found that the notified tariff values for sugar were not in accordance with Section 4 of the Central Excises and Salt Act, 1944, as they were higher than justified by actual realization. The Court directed that the tariff value for levying duty on sugar from the appellant's factory be fixed in line with Section 4, setting aside the notifications fixing tariff values at Rs. 130 and Rs. 125 per quintal. The appellant was awarded costs, including counsel's fee of Rs. 250. Case-Laws Central Excise Tue, 15 Apr 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40643