COMMNR. OF CENT.EXCISE,JAMSHEDPUR vs M/S.ASHOK ARC, DHANBAD — C.A. No. 2288 - 2289/1999

Summary: The Supreme Court allowed the appeals filed by the Commissioner of Central Excise against M/S. Ashok Arc, a manufacturer of electric welding electrodes. The court set aside the CEGAT tribunal's decision that permitted the company to value goods based on sales depot invoices under Rule 173C(11). The Court held that where an ascertainable factory gate price exists, assessable value must be determined under Section 4 (normal price at factory gate) regardless of Rule 173C(11) permission, as the rule's proviso requires reassessment if declared prices don't match Section 4 value. No costs were awarded. This case analysis is maintained by casestatus.in based on publicly available court records.