COMMNR. OF CENTRAL EXCISE, DELHI vs M/S.ACTION CONSTRUCTION EQUIPMENT (P)LTD

The Supreme Court addressed the computation of assessable value of mobile cranes under Section 4(4)(d) of the Central Excise Act, 1944, in the context of evasion of excise duty by the assessee through a non-functional dummy unit, ACE Industries. The Court upheld the findings of the adjudicating authority and the appellate authority, confirming that the assessee had deliberately created a non-functional unit to evade duty, leading to the confiscation of goods and imposition of penalties. The Court dismissed the appeal, affirming the lower authorities' decisions regarding the evasion of excise duty and the appropriateness of the penalties imposed.