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Home Case Index All Cases Central Excise Central Excise + SC Central Excise - 1997 (3) TMI SC This

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1997 (3) TMI 104 - SC - Central Excise

  1. 2019 (5) TMI 657 - SC
  2. 2018 (2) TMI 1548 - SC
  3. 2015 (12) TMI 594 - SC
  4. 2015 (10) TMI 357 - SC
  5. 2010 (1) TMI 151 - SC
  6. 2007 (10) TMI 6 - SC
  7. 2001 (1) TMI 84 - SC
  8. 2020 (11) TMI 841 - HC
  9. 2019 (8) TMI 1592 - HC
  10. 2016 (6) TMI 918 - HC
  11. 2015 (11) TMI 216 - HC
  12. 2015 (6) TMI 300 - HC
  13. 2014 (10) TMI 482 - HC
  14. 2013 (11) TMI 485 - HC
  15. 2011 (11) TMI 420 - HC
  16. 2010 (8) TMI 235 - HC
  17. 2010 (8) TMI 936 - HC
  18. 2010 (7) TMI 751 - HC
  19. 2007 (8) TMI 206 - HC
  20. 2006 (8) TMI 200 - HC
  21. 2006 (8) TMI 49 - HC
  22. 2024 (10) TMI 1332 - AT
  23. 2024 (11) TMI 52 - AT
  24. 2024 (7) TMI 1071 - AT
  25. 2024 (6) TMI 240 - AT
  26. 2024 (7) TMI 58 - AT
  27. 2023 (12) TMI 3 - AT
  28. 2023 (11) TMI 363 - AT
  29. 2023 (12) TMI 176 - AT
  30. 2023 (6) TMI 62 - AT
  31. 2023 (4) TMI 870 - AT
  32. 2023 (3) TMI 833 - AT
  33. 2022 (7) TMI 573 - AT
  34. 2022 (7) TMI 191 - AT
  35. 2022 (5) TMI 1036 - AT
  36. 2019 (9) TMI 1267 - AT
  37. 2019 (9) TMI 1165 - AT
  38. 2019 (7) TMI 1777 - AT
  39. 2019 (1) TMI 700 - AT
  40. 2018 (8) TMI 1214 - AT
  41. 2018 (8) TMI 430 - AT
  42. 2018 (7) TMI 528 - AT
  43. 2018 (8) TMI 1661 - AT
  44. 2017 (12) TMI 707 - AT
  45. 2017 (12) TMI 947 - AT
  46. 2017 (12) TMI 946 - AT
  47. 2018 (2) TMI 1229 - AT
  48. 2017 (8) TMI 1165 - AT
  49. 2017 (6) TMI 998 - AT
  50. 2017 (6) TMI 155 - AT
  51. 2016 (10) TMI 333 - AT
  52. 2016 (9) TMI 32 - AT
  53. 2016 (8) TMI 200 - AT
  54. 2016 (2) TMI 67 - AT
  55. 2016 (3) TMI 664 - AT
  56. 2016 (4) TMI 16 - AT
  57. 2015 (11) TMI 1344 - AT
  58. 2015 (1) TMI 1272 - AT
  59. 2015 (8) TMI 443 - AT
  60. 2015 (9) TMI 460 - AT
  61. 2014 (5) TMI 683 - AT
  62. 2013 (12) TMI 81 - AT
  63. 2013 (10) TMI 1312 - AT
  64. 2014 (2) TMI 877 - AT
  65. 2013 (11) TMI 1385 - AT
  66. 2013 (4) TMI 618 - AT
  67. 2013 (6) TMI 509 - AT
  68. 2012 (11) TMI 992 - AT
  69. 2012 (6) TMI 168 - AT
  70. 2011 (8) TMI 989 - AT
  71. 2011 (8) TMI 873 - AT
  72. 2011 (7) TMI 983 - AT
  73. 2011 (3) TMI 414 - AT
  74. 2011 (3) TMI 586 - AT
  75. 2011 (2) TMI 548 - AT
  76. 2010 (7) TMI 961 - AT
  77. 2010 (2) TMI 293 - AT
  78. 2009 (9) TMI 442 - AT
  79. 2008 (12) TMI 197 - AT
  80. 2008 (10) TMI 76 - AT
  81. 2008 (8) TMI 284 - AT
  82. 2008 (7) TMI 682 - AT
  83. 2008 (4) TMI 249 - AT
  84. 2008 (2) TMI 143 - AT
  85. 2007 (12) TMI 83 - AT
  86. 2006 (8) TMI 420 - AT
  87. 2006 (6) TMI 360 - AT
  88. 2006 (3) TMI 587 - AT
  89. 2006 (2) TMI 308 - AT
  90. 2005 (11) TMI 134 - AT
  91. 2005 (4) TMI 109 - AT
  92. 2005 (3) TMI 496 - AT
  93. 2004 (10) TMI 209 - AT
  94. 2004 (6) TMI 105 - AT
  95. 2003 (8) TMI 96 - AT
  96. 2003 (7) TMI 148 - AT
  97. 2002 (10) TMI 154 - AT
  98. 2002 (5) TMI 107 - AT
  99. 2000 (8) TMI 211 - AT
  100. 1999 (10) TMI 215 - AT
  101. 1998 (12) TMI 278 - AT
  102. 1997 (11) TMI 247 - AT
Issues involved:
Appeal against rejection of claim for refund of excise duty based on price reduction post goods clearance.

Judgment Details:

Issue 1: Refund of excise duty based on price reduction post goods clearance
The appeal was against the rejection of the assessee's claim for refund of excise duty due to a price reduction after goods clearance. The assessee argued that the Ministry of Commerce directed a price rollback post approval of their price list, leading to a price differential for which they sought a refund of excise duty. However, the Tribunal held that duty is chargeable based on the price prevailing at the time of goods removal, regardless of subsequent price changes. The Tribunal emphasized that subsequent price reductions, even if due to government directives, do not impact the liability to pay excise duty. The Tribunal's decision was based on Rule 9A and Rule 173C(2)(vi) of the Central Excise Rules, which dictate duty calculation based on the price at the time of goods clearance. The Tribunal concluded that the claim for refund based on post-clearance price reductions was not valid, leading to the rejection of the claim.

Issue 2: Liability for excise duty based on price at goods clearance
The Supreme Court upheld the Tribunal's decision, stating that once goods are cleared based on the indicated classification and price, the assessee becomes liable to pay duty at that price and classification. Any subsequent price reductions, even if influenced by government directives, do not affect the duty liability. The Court referenced a previous case to support the view that duty is chargeable at the rate and price when goods are cleared, not based on later price reductions. The Court emphasized that fluctuations in commodity prices post-clearance do not impact the obligation to pay excise duty. Therefore, the Court dismissed the appeal, highlighting that without an agreement with the government for refunding excise duty based on reduced prices, the assessee's claim for refund was not valid. The appeal was dismissed with no order as to costs.

 

 

 

 

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