COMMISSIONER OF CUSTOMS AND C.E.NAGPUR vs. M/S. ISPAT INDUSTRIES LTD
C.A. No.-000637-000637 - 2007Supreme Court07 Oct 2015
Section 4
72 of the First Schedule to the Central Excise Tariff Act,
1985. Intelligence revealed that M/s Ispat were indulging in
evasion of central excise duty by a mis-declaration that their
factory gate was the place of removal, and not the buyer’s
premises, consequent to which freight charges recovered from
their buyers was sought to be added in determining