M/S. PUROLATOR INDIA LTD. vs. COMMNR. OF CENTRAL EXCISE, DELHI-III
Appeal is disposed of accordingly
C.A. No.-001959-001959 - 2006Supreme Court25 Aug 2015
Section 11ASection 11A(1)Section 38ASection 4
139 (T). The provision of
Section 4 of the Central Excise Act have since
then completely changed. As per new Section
4. Value shall "in a case where the goods are
sold by the assessee, for delivery at the time
and place of the removal, the assessee and
the buyers of the goods are not related and
the price
