COMMNR.OF CENT.EXCISE,VADODARA vs M/S.MARIGOLD PAINTS PVT.LTD.,ANAND — C.A. No. 5948/1999

Summary of C.A. No. 5948/1999 Outcome: The Supreme Court dismissed both Civil Appeals (CA 5948/1999 and CA 4934/1999) filed by the Commissioner of Central Excise, Vadodara against Marigold Paints Pvt. Ltd. The Court upheld the CEGAT's decision that secondary packing (cardboard boxes) should be included in the assessable value of paints for excise duty purposes, finding the matter fully covered by precedent principles. No costs were awarded. This case analysis is maintained by casestatus.in based on publicly available court records.