COMMISSIONER OF CENTRAL EXCISE, DELHI versus M/S. ACTION CONSTRUCTION EQUIPMENT (P) LTD.

COMMISSIONER OF CENTRAL EXCISE, DELHI versus M/S. ACTION CONSTRUCTION EQUIPMENT (P) LTD.

Supreme Court declined to consider new factual pleas regarding computation of assessable value as these were not raised before the Tribunal or in the appeal, and dismissed the appeals since the only ground was pending reconsideration of Maruti Udyog Ltd., which has since been dismissed.

Parties
Appellant: Commissioner of Central Excise, Delhi; Respondent: M/s. Action Construction Equipment (P) Ltd.; Intervener: State of Jharkhand
Jurisdiction
India
Judgment Date
19 July 2006
Procedural Posture
Civil Appeal / Final Disposal
Outcome
Appeals dismissed
Legal Topics
Assessee Valuation, Cum Duty Price, Small Scale Exemption
Taxation Excise Assessee Valuation Cum Duty Price Small Scale Exemption

Case Brief

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Parties

Commissioner of Central Excise, Delhi

Appellant

M/s. Action Construction Equipment (P) Ltd.

Respondent

State of Jharkhand

Intervener

Procedural Posture

Civil Appeal / Final Disposal

Legal Issues

  1. 1 Whether assessable value of mobile cranes should be calculated as cum-duty price under Section 4(4)(d) of Central Excise Act, 1944
  2. 2 Whether appellate authority correctly applied the judgment in Maruti Udyog Ltd. to reduce assessable value and excise duty liability
  3. 3 Whether new factual pleas can be raised for the first time before the Supreme Court

Ratio Decidendi

Supreme Court declined to consider new factual pleas regarding computation of assessable value as these were not raised before the Tribunal or in the appeal, and dismissed the appeals since the only ground was pending reconsideration of Maruti Udyog Ltd., which has since been dismissed.

Court Disposition

Appeals dismissed

Orders

  • Appeals dismissed
  • No order as to costs