1986 (11) TMI 181 - AT - Central Excise

Summary

Issues:
- Alleged filing of multiple price-lists for various products.
- Claim for exclusion of post-manufacturing and distribution expenses.
- Dispute over exclusion of trade discount in price-lists.
- Appeal against exclusion of average freight.
- Contention regarding exclusion of trade discount.
- Failure to appeal against original order's adjudication.
- Request for remand to consider exclusion of trade discount.
- Interpretation of judgments from High Courts.
- Finality of orders regarding inclusion of trade discount.
- Refusal to allow resuscitation of trade discount claim.
- Comparison with cited decisions on new claims.

Analysis:
The judgment involves a dispute concerning the exclusion of trade discount in various price-lists filed by the appellant. The appellant had claimed exclusion of trade discount in some price-lists, but the exclusion was refused in the original order of adjudication dated 22-10-1983. The subsequent appeal only challenged the exclusion of average freight and did not contest the refusal to exclude trade discount. The Collector (Appeals) remanded the matter to determine average freight only, and the appellant did not appeal this decision. The Tribunal found that the refusal to exclude trade discount had become final with the previous orders, and the appellant was not allowed to revive this claim.

The appellant argued that the Tribunal should consider the exclusion of trade discount, citing judgments from High Courts. However, the Tribunal noted that these cases involved new claims supported by existing evidence, unlike the present situation, which was an attempt to resurrect a previously concluded claim. The Tribunal emphasized that the orders regarding trade discount had attained finality through the adjudication officer's decision and the Collector (Appeals) order.

Ultimately, the Tribunal dismissed the appeal, stating that there was no justification to interfere with the lower authorities' decisions. The Tribunal held that the appellant's attempt to reintroduce the claim for exclusion of trade discount was not permissible, as it was a dead claim concluded by previous orders. The Tribunal differentiated the case from the cited judgments, as they involved new claims, unlike the appellant's situation of trying to revive a settled issue.