Commissioner Of Central , GST And Central Excise vs. M/S Hero Briggs And Stratton Auto PVT. LTD.

CEXA/143/2018HC AllahabadGSTCNR UPHC01147844201821 May 20191 pages
For Respondent: Atul Gupta, Hon'ble Bharati Sapru, J., Hon'ble Vivek Varma, J., Heard Sri B.K. Singh Raghuvanshi, learned

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Court No. - 35 Case :- CENTRAL EXCISE APPEAL No. - 143 of 2018 Appellant :- Commissioner Of Central , Gst And Central Excise Respondent :- M/S Hero Briggs And Stratton Auto Pvt. Ltd.

Counsel for Appellant :- B.K.Singh Raghuvanshi Counsel for Respondent :- Atul Gupta Hon'ble Bharati Sapru,J.

Hon'ble Vivek Varma,J.

Heard Sri B.K. Singh Raghuvanshi, learned counsel for the appellant and Sri Atul Gupta, learned counsel for the respondent.

The present matter relates to valuation of goods for the purpose of assessment and the same is cognizable by Hon'ble Apex Court in view of provisions of Section 35G read with Section 35L of the Central Excise Act, 1944. The appeal stands disposed off as above. No costs.

Certified copy of the impugned order be returned to Sri B.K. Singh Raghuvanshi, learned counsel for the appellant.

Order Date :- 22.5.2019 Ajeet

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