57. Bharat Petroleum Corporation Ltd. v. Commissioner of Central Excise Nashik Commissionerate, (SC) 20.01.2025. - A. Central Excise Act, 1944, Section 4 (3) - Central Excise Valuation Rules, 2000, Rule 4 - Valuation of excisable goods for purposes of charging of duty of excise - Whether price was sole consid
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