https://www.taxtmi.com/caselaws?id=48420 The Court directed the matter to be referred to the Chief Justice of India for directions, emphasizing the need for a larger Bench to clarify the interpretation of Sections 3 and 4 of the Central Excise Act, 1944 post the substitution of Section 4 with effect from 1-7-2000. The Court highlighted the importance of addressing complex legal issues surrounding the interplay between Sections 3 and 4, the scope of "transaction value," and any departure from the previous concept of deemed normal price under Section 4(1)(a) of the Act. en-us Thu, 30 Jul 2009 00:00:00 +0530 Wed, 05 Dec 2018 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48420 The Court directed the matter to be referred to the Chief Justice of India for directions, emphasizing the need for a larger Bench to clarify the interpretation of Sections 3 and 4 of the Central Excise Act, 1944 post the substitution of Section 4 with effect from 1-7-2000. The Court highlighted the importance of addressing complex legal issues surrounding the interplay between Sections 3 and 4, the scope of "transaction value," and any departure from the previous concept of deemed normal price under Section 4(1)(a) of the Act. Case-Laws Central Excise Thu, 30 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48420