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Issues:
1. Calculation of excise duty on goods sold to consignment agents at different prices. 2. Interpretation of Section 4(1)(a) of the Central Excises and Salt Act, 1944. 3. Application of Rule 9-B of the Central Excise Rules in determining excise duty liability. 4. Dispute regarding differential duty on sales made to different classes of buyers. 5. Validity of the orders passed by lower authorities and the Collector (Appeals). Analysis: 1. The case involves a dispute regarding the calculation of excise duty on goods sold to consignment agents at different prices based on the price list approved for sales to buyers other than Coal India Ltd. and Government of India Undertakings. The appellant executed B13 bonds and cleared the goods on provisional assessment under Rule 9-B. The differential duty was demanded on the basis of the highest price charged to other buyers, leading to a total demand of Rs. 24,07,424.73. The Assistant Collector confirmed the demand, which was later set aside by the Collector (Appeals) and remanded for fresh decision. Despite subsequent assessments and appeals, the demand was upheld, leading to the appeal before the Tribunal. 2. The interpretation of Section 4(1)(a) of the Central Excises and Salt Act, 1944 was crucial in this case. The section defines the normal price as the price at which goods are ordinarily sold by the assessee to a buyer in the course of wholesale trade. The proviso allows for different prices to different classes of buyers. In this case, the appellant had three classes of buyers with varying prices. The Tribunal analyzed the sales pattern and upheld that the goods cleared at the factory gate for consignment agents should be subject to excise duty at the normal price charged to the third category of buyers, as the final customer was unknown at the time of removal. 3. The application of Rule 9-B of the Central Excise Rules played a significant role in determining the excise duty liability. The appellant had executed the necessary B-13 bond as required under the rule, which was accepted by the authorities. The bond was renewed periodically, and the duty was collected based on ex-factory prices applicable to different classes of buyers. The differential duty collected was voluntarily deposited by the appellant, and the marketing structure was known to the department. 4. The dispute regarding the differential duty on sales made to different classes of buyers was resolved by confirming that the duty should be levied at the normal price applicable to the third category of buyers for goods cleared at the factory gate for consignment agents. The Tribunal upheld the findings of the lower authorities in this regard, considering the uncertainty of the final customer at the time of removal. 5. The Tribunal reviewed the orders passed by the lower authorities and the Collector (Appeals) and found them to be in line with the provisions of the Central Excises and Salt Act, 1944. The appeal was rejected based on the correct application of the law and the factual circumstances of the case.
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