2014 (9) TMI 529 - HC - Central Excise

Valuation of goods - representation made to the Central Board of Excise & Customs (Exh.K) pointing out the different views of the Excise authorities in different jurisdictions - Assessee seeks clarification so as to ensure uniformity - No response received - Held that - interest of justice would be served if this writ petition is disposed of by calling upon the Central Board of Excise & Customs - respondent No. 2 herein to consider and decide the aforesaid representation of the petitioner as expeditiously as possible and preferably within four weeks from the date of receipt of this order - petition disposed of.

Summary

Issues: Proper valuation of goods, divergent views by Excise authorities, representation to Central Board of Excise & Customs for clarification, delay in response, writ petition for expeditious decision.

In this case, the petitioner approached the High Court due to divergent views taken by different Commissioners of Central Excise regarding the proper valuation of the petitioner's goods. The petitioner made a representation to the Central Board of Excise & Customs seeking clarification to ensure uniformity. Despite reminders and no response from the authorities, the petitioner moved the Court for resolution.

The Court acknowledged the situation and decided that the interest of justice would be best served by directing the Central Board of Excise & Customs to consider and decide the petitioner's representation promptly, preferably within four weeks from the date of the Court's order. The Court clarified that it did not delve into the merits of the controversy at that stage, focusing solely on expediting the decision-making process for the petitioner. Ultimately, the petition was disposed of with the above directions given to the Central Board of Excise & Customs.