9911796707
TMI Blog1996 (2) TMI 264X X X X Extracts X X X X X X X X Extracts X X X X ..... rtment was duly represented by Shri Vijay Singh, ld. SDR, in all these cases. 3. The party has come in appeal aggrieved with the order dated 5-11-1984 of the Collector (Appeals), Central Excise, Bombay on merits whereas the Deptt. also filed appeal on the issue of time bar since the Collector (Appeals) has held that some portion of the demand was barred by time in these cases. 4. The issue involved in all these cases is regarding applicability of Section 4(4)(d)(ii) of the Central Excises Salt Act. The appellants are engaged in the manufacture of soaps and are using minor oils in relation thereof. 5. The point to be considered in these appeals is whether the assessable value of soap and vegetable products manufactured by the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he ld. SDR submitted that the Deptt. was right in re-determining the value by including the rebate which was not passed on to the buyers. He said that since the amount of duty which was paid by the appellants was less than the amount of duty which was charged by them from the buyers. The Department would be at loss of Revenue if rebate is allowed as claimed by the appellants and the same is not permissible in view of the Explanation to Section 4(4)(d)(ii) of the Act. He relied upon the stand taken by the ld. SDR in earlier cases wherein the Deptt. referred to the decision of the Karnataka High Court in the case of U.O.I. v. Alembic Glass Industries Ltd. reported in 1992 (61) E.L.T. 193. He also contended that departmental clarifications and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e allowed. Both the parties are directed to act in accordance with contents of the circular. There will be no order as to cost. 9. Following the ratio of the observations of the Hon ble Supreme Court as well as the earlier decisions of the Tribunal, we allow these appeals and direct the concerned Asstt. Commissioner to re-assess the assessable value in the light of the Circular referred to above and pass an appropriate order after providing an opportunity to the assessee. In the argument of ld. SDR, it was also pointed out that Notification is in the nature of exemption and hence whatever the benefit drawn by the assessee is to be added to the assessable value. Thus, these 7 appeals are allowed by way of remand. - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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