9911796707
TMI Blog1997 (6) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... d been included in the assessable value and duty paid on that basis and the Supreme Court had held in MRF Limited [1987 (27) E.L.T. 553 (S.C.)] case that interest on receivables would not be part of the assessable value. There are three refund claims. In respect of the earlier claim, there is no protest letter submitted and in respect of the remaining two claims, protest letter had been submitted to the Superintendent of Central Excise on 31-7-1987. Assistant Collector rejected the claims on various grounds, namely, there is no evidence that the invoice price (appellant was availing benefit of Invoice Price Procedure) included interest during the period of 60 days, that there is no evidence that any discount was given to customers for promp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oice was credit price and not cash price and since duty was to be paid only on cash price, credit price should be converted into cash price by deduction of the interest element. 4. We are not in a position to record any finding on the factual situation so as to render a decision on the merits. Assistant Collector held that there are no documents to show that the invoice price was credit price and not cash price. If there were any customers who had made cash purchases, and the price was credit price, they would have been granted prompt payment discount corresponding to the interest element, if any included in the invoice price. This is a matter capable of verification. We are inclined to give an opportunity to the appellant to produce nece ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was necessitated by a preceding order or decision and remedy by way of an appeal or revision is not available against such decision, the assessee may within three months of the date of the delivery of the letter of protest give a detailed representation to the Assistant Collector. Where there was such preceding order or decision and the remedy of an appeal or revision is available, assessee may file an appeal or revision, as the case may be. When representation, appeal or revision is decided and the decision is served on him, the assessee shall have no right to deposit the duty under protest, except during the period available for filing an appeal or revision. 8. There can be no doubt that Rule 233B is procedural, as is made clear by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Department has no case that though the Superintendent had no authority to deal with the protest letter, he dealt with it and rejected it. In the ordinary course, the letter would have been or should have been placed before the Assistant Collector under whom the Superintendent in question was functioning. That being so, there is no difficulty in treating the protest letter as having been ultimately delivered to the Assistant Collector. Even if the Superintendent fails to transmit the letter of protest, that cannot be any reason to hold that there is no valid delivery of letter of protest since the failure would be on account of the Superintendent in not transmitting the letter to the Assistant Collector. We, therefore, hold that there was s ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
