M/S.ALEMBIC GLASS INDS. LTD. vs COMMISSIONER OF CENT.EXCISE

The Supreme Court addressed appeals against orders from the Customs, Excise and Gold (Control) Appellate Tribunal regarding the recovery of excise duty under the Central Excise Act, 1944. The Court held that the show-cause notice issued under Section 11A(1) was valid, as the appellant had transferred sales promotion expenses to a third party, M/s Darshak Ltd., which should be included in the assessable value. The Court upheld the Tribunal's decision, confirming the duty amount of Rs.18,79,775.31, thus dismissing the appeals.