1987 (8) TMI 306 - AT - Central Excise

Summary

Issues:
1. Dispute over assessable values for N.D. Block Boards.
2. Appeal against the order of the Appellate Collector.
3. Claim for deductions based on Supreme Court judgments.
4. Remand for de novo adjudication.

Analysis:

Issue 1: Dispute over assessable values for N.D. Block Boards
The case involved M/s. Plyboard India challenging the assessable values set by the authorities for N.D. Block Boards of different thicknesses. The appellant submitted price lists for approval, but discrepancies were found in the claimed values due to trade discounts and notional expenses. Show cause notices were issued, but the appellant did not respond, leading to finalization of assessable values by the authorities.

Issue 2: Appeal against the order of the Appellate Collector
Following the unsatisfactory decision by the Appellate Collector confirming the findings of the Assistant Collector, M/s. Plyboard India appealed to the Tribunal seeking a review of the assessable values determined by the authorities. The appellant contested the decision based on certain deductions they believed were permissible under relevant Supreme Court judgments.

Issue 3: Claim for deductions based on Supreme Court judgments
The appellant, represented by Shri N. Mookherjee, advocated for deductions in line with judgments of the Hon'ble Supreme Court regarding taxes, transport, interest on receivables, cost of distribution, and discounts. The appellant sought a remand for de novo adjudication, emphasizing the applicability of the Supreme Court's rulings in similar cases.

Issue 4: Remand for de novo adjudication
After considering arguments from both sides and referencing the Supreme Court judgments, the Tribunal, comprising S/Shri K.L. Rekhi, Harish Chander, and V.P. Gulati, decided to remand the matter to the Assistant Collector. The directions were given to allow deductions for taxes, transport, interest on receivables, cost of distribution, and discounts as per the Supreme Court precedents. The Tribunal restricted the appellant's claim to the original submission and allowed the appeals by way of remand for further assessment.