COMMNR. OF CENTRAL EXCISE, INDORE vs M/S.S. KUMARS LTD. .

The Supreme Court addressed the valuation of excise duty under the Central Excise Act, 1944, specifically referencing Section 11A. The Court held that the assessable value for excise duty should be based on the price at which the processed goods are sold to independent dealers, as established in M/s Ujagar Prints III. The Court upheld the demand for differential duty against the respondent, affirming the lower authority's finding that the respondents were related persons and thus liable for the duty assessed.