https://www.taxtmi.com/caselaws?id=47638 The Supreme Court upheld the Tribunal's decision regarding the valuation of Electric Motors under Tariff Entry 8501.00. The Court found that the Tribunal's rectification under Section 35C(2) of the Central Excise Act, 1944 was justified due to the omission of crucial evidence in the initial order. It dismissed the appeal, ruling that each party should bear their own costs, emphasizing the necessity of considering all material evidence in excise valuation disputes. en-us Wed, 05 Apr 2006 00:00:00 +0530 Sat, 19 Apr 2014 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47638 The Supreme Court upheld the Tribunal's decision regarding the valuation of Electric Motors under Tariff Entry 8501.00. The Court found that the Tribunal's rectification under Section 35C(2) of the Central Excise Act, 1944 was justified due to the omission of crucial evidence in the initial order. It dismissed the appeal, ruling that each party should bear their own costs, emphasizing the necessity of considering all material evidence in excise valuation disputes. Case-Laws Central Excise Wed, 05 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47638