Case Law Details
Principal Commissioner of Central G.S.T. & Central Excise Vs M/s. Gautam Ferror Alloys (Unit of Bihar Foundary and Casting Ltd.) (Jharkhand High Court)
In the legal landscape of excisable goods valuation, the case of “Principal Commissioner of Central G.S.T. & Central Excise Vs M/s. Gautam Ferror Alloys” before the Jharkhand High Court has brought to light critical questions regarding jurisdiction and the determination of excisable goods’ value for assessment. This article aims to provide an extensive analysis, incorporating legal precedents to unravel the complex legal terrain surrounding this matter.
Legal Precedents:
1. UOI Vs Guwahati Carbon Ltd. (2012): In this landmark case, the Supreme Court emphasized the importance of the assessable value of the commodity. The Court held that any determination by the Tribunal regarding assessable value, excluding specific charges, warrants an appeal before the Supreme Court under Section 35L of the Central Excise Act, 1944.
2. CST Vs. Ernst & Young Pvt. Ltd. (2014): The Delhi High Court’s ruling in this case clarified that when the Order-in-Original relates to various issues, and one pertains to the rate of tax or valuation, the appeal must be directed to the Supreme Court under Section 35L, not to the High Court under Section 35G.
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