9911796707
TMI Blog1998 (5) TMI 123X X X X Extracts X X X X X X X X Extracts X X X X ..... . They are admittedly a SSI Unit. Consequently, by the general order of the C.B.E. & C., they are entitled to get their goods assessed on the basis of value shown in their customers invoices under the provisions of sub-rule (11) or Rule 173C. In other words, they are not required to file price-lists under the said Rule 173C and get the same approved before removal of their excisable goods. Invoice value is however, acceptable so long as it conforms to the provisions of Section 4 of the Central Excise Act, 1944. It is contended by the appellants that they also specifically requested the Assistant Collector to permit them the facility under Rule 173C(11) for assessment on invoice value. 1.1.2 He places reliance on the following circular ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... late authority, the appellants herein did not succeed. Hence these appeals before us. 2.1 Ld. Consultant has submitted that the factory gate sales are stray sales, otherwise most of the sales are at depot. He has also submitted that the appellants unit being a SSI Unit enjoys the facility of invoice value assessment under sub-rule (11) of Rule 173C of the Central Excise Rules, 1944. Invoice value cannot be challenged by the Revenue on the ground unless it is alleged that the value as declared in each invoice is not a whole sale price at the time and place of removal of goods and the price is not the sole consideration of sale. No such allegation has been made by the Revenue in the show-cause notice, leave apart any finding to the abov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... person not to file a price-list and seek assessment on the basis of invoice value so long as that value complies with the provisions of Section 4. Rule 173C(11), therefore, does not override the provisions of Section 4 in view of the condition of invoice value conforming to Section 4 ibid. 4.2 It has not been alleged in the show cause notice nor has it been found by the lower authorities that any of invoice values does not fulfil the ingredients of Section 4 ibid for any reason. Consequently, impugned order is not sustainable and is liable to be set aside. 4.3 Plea of limitation, raised by the ld. Consultant, however, is not sustainable in view of the assessments being provisional, as stated in C.B.E. & C's Circular. This findi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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