SC explains Excise Valuation Principal for under Invoiced Goods pre & Post 01.07.2000

Commissioner of Central Excise Vs Cera Board and Doors (Supreme Court)

In fine, these appeals are disposed of, confirming the impugned orders of CESTAT setting aside the Orders ­in­ Original passed by the Adjudicating Authorities and remanding the matters back for re­adjudication. However, while carrying out the exercise of re­adjudication, the Adjudicating Authorities should keep in mind the principles enumerated hereunder:

A. Cases where the period of assessment is prior to 0

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