9911796707
TMI Blog1988 (10) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... , Rourkela falling under Tariff Item 68 of the Central Excise Tariff. The appellant has three classes of buyers, one is Coal India Ltd. to whom the goods are sold at the lowest price because they buy bulk of their products; second is Government of India Undertakings to whom the goods are sold at a price higher than the price charged from Coal India and the third category is any other buyer or buyers to whom the goods are sold at the highest price. There are also clearances of the goods to consignment agents who store the goods in magazines and sell to different customers. The clearances to these consignment agents are made on the basis of price approved for sale to Coal India Ltd. The appellant executed B13 bonds and cleared the goods on pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant had calculated the actual duty liability for the period 1-6-1978 to 30-6-1980. Thereafter, the Assistant Collector again confirmed the demand for Rs. 24,07,424.73 vide order dated 27th March, 1984. Being aggrieved from the aforesaid order, an appeal was filed before the Collector (Appeals) and the Collector (Appeals) vide order dated 20th August, 1984 had confirmed the findings of the Assistant Collector and had rejected the appeal. Being aggrieved from the aforesaid order, the appellant has come in appeal before the Tribunal. 2. Shri B.K. Mohanty, the learned senior advocate with Shri J.R. Das, Advocate, has appeared on behalf of the appellant. He has reiterated the facts. He has stated that the appellant is having three types of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l representative, has argued that the excise duty is to be charged at the factory gate and it is not known that the goods are sold to whom and the name of the final customer is not known at the time of removal and the revenue has never objected to the charging of lower price from Coal India Ltd. He has pleaded for the rejection of the appeal. 4. Shri Mohanty, the learned senior advocate, has again pleaded for the acceptance of the appeal. 5. We have heard both the sides and have gone through the facts and circumstances of the case. The appellant is a manufacturer of explosives and there are three categories of buyers of the appellant s goods, first Coal India Ltd., second Govt. departments and other public sector undertakings and third ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t at the factory gate. The goods are removed from the factory to the up-country magazine as it is not known to which class or classes of buyers the products will be sold. The appellant pays excise duty on the price applicable to the collieries of Coal India Ltd. The appellant had duly executed necessary B-13 bond as required under Rule 9-B of the Central Excise Rules and this bond has been accepted by the authorities, and it is not disputed that the same is being renewed from time to time. In respect of the sales effected in the up-country magazines to the non-Coal India Ltd. class of buyers, excise duty is collected on the basis of the ex-factory prices applicable to those classes. In this process the duty collected by the appellant is mor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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