Commnr. Of Central Excise, Jaipur vs M/S. Super Synotex (India) Ltd. & Ors

The Supreme Court addressed appeals under Section 35L of the Central Excise Act, 1944, concerning the deduction of excise duty related to sales tax not fully paid to the State. The Court held that the assessee's collection of sales tax, despite availing partial exemption, must be included in the assessable value for excise duty calculation. The judgment affirmed the Revenue's stance that the assessee's actions constituted an attempt to evade duty, thus upholding the Commissioner of Excise's decision.