COMNR. OF CENTRAL EXCISE,MEERUT vs M/S. CENTURY LAMINATING CO. LTD. . — C.A. No. 3282 - 3290/2001

Summary: C.A. No. 003282-003290/2001 The Supreme Court dismissed the Commissioner of Central Excise's appeals against the Customs, Excise and Gold (Control) Appellate Tribunal's order, which had allowed Century Laminating Co. Ltd.'s appeal. The case involved central excise duty valuation for decorative laminates sold during 1991-1995; the company claimed duty should be calculated on wholesale prices at the factory gate (approved price lists), while authorities sought higher duty based on depot sales prices. The Court upheld the Tribunal's decision, holding that under the statutory provisions then existing, excise duty must be levied on the basis of wholesale price ascertainable at the factory gate, not on subsequent depot sales. The appeals were dismissed with costs. This case analysis is maintained by casestatus.in based on publicly available court records.