THE COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX, CALICUT vs. M/S. CERA BOARD AND DOORS, KANNUR, KERALA

C.A. No.-007240-007248 - 2009Supreme Court2020 INSC 49519 August 2020Bench: HON'BLE MR. JUSTICE V. RAMASUBRAMANIAN70 pages
For Petitioner: B. KRISHNA PRASAD
AI SummaryRemanded

What did the Supreme Court hold?

The Supreme Court held that the orders of remand passed by the CESTAT were justified. The matters were remanded back for re-adjudication with specific principles to be followed for determining the valuation of goods for periods before and after July 1, 2000.

What were the facts?

Searches at the premises of M/s. CERA Boards and Doors revealed undervaluation of goods, leading to evasion of Central Excise duty. The company made a partial payment towards the duty shortfall. Show cause notices were issued for duty, interest, penalties, and confiscation of goods.

What were the issues?

The key issues involved the correct valuation of excisable goods for the purpose of Central Excise duty assessment, particularly concerning undervaluation and the application of different valuation rules based on the period of assessment.

Which sections of the Income-tax Act were involved?

Section 4(1)(a),Section 4(1)(b),Section 11A(1),Section 11AB,Section 11AC

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Cause title — parties, addresses and appearances
1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS.7240­7248 OF 2009   THE COMMISSIONER OF CENTRAL   EXCISE, CUSTOMS AND SERVICE TAX,   CALICUT   …Appellant Versus M/S. CERA BOARDS AND DOORS, KANNUR KERALA & ORS.    …Respondents WITH             CIVIL APPEAL Nos.8615­8620 OF 2009             CIVIL APPEAL Nos.2236­2253 OF 2011             CIVIL APPEAL Nos.3227­3230 OF 2011             CIVIL APPEAL Nos.3231­3233 OF 2011             CIVIL APPEAL Nos.6564­6567 OF 2011              CIVIL APPEAL Nos.9988­9991 OF 2011 Digitally signed by Sanjay Kumar Date: 2020.09.09 15:25:32 IST Reason: Signature Not Verified 2

J U D G M E N T V. Ramasubramanian,J. Introduction

1.

All   the   appeals   on   hand   are   by   the   Commissioners   of Central   Excise,   Customs   &   Service   Tax   of   different Commissionerates, filed under Section 35L(1)(b) of the Central Excise   Act,   1944   (hereinafter   referred   to   as   “the   Act”), questioning the correctness of the orders passed by Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench at Bangalore   (CESTAT)   in   seven   different   batches   of   cases,   but arisin

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