9911796707
TMI Blog1991 (1) TMI 295X X X X Extracts X X X X X X X X Extracts X X X X ..... by this common order. 2. By his impugned orders, the Collector had confirmed demand of duty amounts of Rs. 1,05,154.27, Rs. 24,580.95 and Rs. 9,473.00, notices for which had been issued to them on 29-12-1984. It was alleged in these notices that they despatched their goods Ferro manganese in excess of the quantities declared by them raised final bills and also collected excess amounts from their customers M/s SAIL, Rourkela, for which they had not paid Central Excise duty. They had collected excess duty from their customers. The Collector considered their replies to the show cause notices as also their submissions in the personal hearing granted by him and held that the extended period of five years for issue of notice was applicable i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hey have been paying excise duty on the basis of invoice value at the time of clearances. The supplies being to a Central Govt. undertaking, there was no question of any other influence. The Collector erred in deciding the case against them holding that they had removed excess quantity and collected duty on excess quantity. Clean Railway Receipts were issued to them with the remarks on the Railway Receipt loaded at J.S. Co. siding, weighed on their weighbridge under the supervision of Railway authorities . Based on the weights recorded by the Railway authorities, invoices were prepared and duty was paid on the value arrived at on the recorded weight. It has been contended that the demand of excise duty found short on the excess quantities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al was posted for hearing, Shri V. Raghava Rao, Accounts Officer of the appellant company appeared as their authorised representative. He referred to the detailed submissions made in their appeal memorandum and stressed the point that there was no suppression or wilful misstatement of facts and no intention to evade duty. They had acted in a bona fide manner guided by the decision of the Superintendent communicated vide his letter dated 15th June, 1977, a copy of which had been enclosed in their appeal papers. The longer time limit beyond six months is not available to the department as the possibilities of excess and shortage and of variation of the price realisations was in the knowledge of the departmental officers. As could be seen from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rther payments from their customers. The Collector has correctly decided the matter in accordance with law and the orders deserve to be upheld. He, therefore, pleaded that the appeals be dismissed. 8. We have carefully considered the submissions made by both the sides. We have perused the record. We find that the Collector has observed in his impugned order that the appellants have collected excess value and excess duty from their customers but had not paid the duty due to the department. The appellants have not disputed the fact of their collection of further payments from their customers and non-payment of duty corresponding thereto but have contended that they were guided by the decision of the Superintendent of Central Excise vide his ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o 2-4-1976 and from 1-4-1976 to 30-6-1976 Please refer to your letter No. 2095/76-77 dated 3-6-1977 on the above subject. 2. Under Notification No. 120/75 dated 30-4-1975, you have filed the declaration with the undersigned that you are to determine and pay excise duty in time of clearance on invoice price not being influenced by any commercial, financial whether by contract or otherwise. It is, therefore, inconsistent to claim any refund as there is no provision for recommending your case for sanction of refund under terms and conditions laid down under exemption Notification No. 120/75 dated 30-4-1975. 3. Moreover, in time of passing order for final assessment No. I/T.I. 68/77 dated 6-4-1977, you have not put forth any claim of exce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s due to short deliveries they should have filed refund claims before the competent authority. In the very nature of their invoicing and price realisation system, resort to invoice value assessment was not proper. One of the conditions of the Notification under which invoice value assessment can be availed of under Notification No. 120/75 is that the manufacturer certifies that the price referred to in the invoice represents the price actually charged by him for the relevant sale and that the price is the sole consideration for the sale. In the present case, the prices shown in the invoices did not represent the prices actually charged by the appellants to their customers. They received more amounts in a large number of cases. Though the de ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
