9911796707
TMI Blog1989 (7) TMI 268X X X X Extracts X X X X X X X X Extracts X X X X ..... xcise, Calcutta against order-in-original No. V/14H/17/10/77/8668 dated 12th July, 1978. The said review proceedings stand transferred to the Tribunal in terms of provisions of Section 35-P of the Central Excises and Salt Act, 1944, to be disposed of as an appeal. 2. At the outset of the hearing, Shri R.K. Jain, the learned consultant raised a preliminary objection that the review show cause notice was hit by limitation in terms of proviso to sub-section (2) of erstwhile Section 36 of the Central Excises and Salt Act, 1944 then in force. 3. Shri V.K. Sharma, the learned SDR who has appeared on behalf of the appellant states that the endorsement on the review show cause notice is dated 6th July, 1981. Shri Sharma, the learned SDR stated th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llowed the appeal by accepting the assessee's contention. The Appellate Collector held that the cost of packing which was of a durable nature and supplied by the customers could not form the part of the assessable value. 4. On examination of the case records the Central Government was tentatively of the view that the order of the Appellate Collector of Central Excise Calcutta is not proper, legal and correct in view of the following grounds : (i) Value has been defined in Section 4(4)(d)(i) as "Where the goods are delivered at the time of removal in a packed condition, includes the cost of such packing except the cost of packing which is of a durable nature and is returnable by the buyer to the assessee." It appears that in the present c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he would like to be heard in person before the case is decided. Sd/- (D.N. Mehta) Addl. Secretary to the G.O.I. The relevant extract as to the endorsement to the Collector of Central Excise, Patna and the Appellate Collector of Central Excise, Calcutta is also reproduced below: - "Copy to: - The CCE Patna w.e.f. his letter No. V(30)20-Misc./MP/81 V(30)/134-Misc/MP/81 The Apte CCE Calcutta Sd/- 6/7/81 SDO(G)" The review show cause notice does not bear any date, but the month July, 1981 has been mentioned. The Collector of Central Excise, Patna vide his letter No.C.No.V(30)20-Misc/MP/81/17541 C.No.V(30)134-Misc./MP/81 dated 11th June, 1981 addressed to the Additional Secretary, Government of India, New Delhi, mentioned the su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion or order shall be varied so as to prejudicially affect any person unless such person is given a reasonable opportunity of making a representation and, if he so desires, of being heard in his defence : Provided further that no proceedings shall be commenced under this subsection in respect of any decision or order (whether such decision or order has been passed before or after the coming into force of this sub-section) after the expiration of a period of one year from the date of such decision or order : Provided also that where the Central Government is of opinion that any duty of excise has not been levied or has been short-levied or erroneously refunded, no order levying or enhancing the duty, or no order requiring payment of the d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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