Commissioner Of Central Excise, Delhi vs M/S Action Construction Equipment (P) ...

The Supreme Court held that the computation of assessable value of mobile cranes under Section 4(4)(d) of the Central Excise Act, 1944 must consider the actual manufacturing entity and not a dummy unit created to evade excise duty. The Court affirmed the findings of the adjudicating authority and the appellate authority that ACE Industries was a non-functional unit established by the assessee to avoid tax liabilities. The appeal was dismissed, upholding the duty demand of Rs. 4,10,144/- and the confiscation order under Rule 173Q of the Central Excise Rules, 1944.