1998 (2) TMI 372

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..... e benefit of assessment in terms of Rule 173C(ii). Therefore, he stated that for the assessment under the invoice, they were submitting proforma invoice and GP1 along with RT 12 returns regularly. It was therefore, pointed out that from the invoice above it can be seen that the appellants were removing the goods from their factory to their Depot. He drew our attention to Annexure E which is the proforma invoice dated 18-7-1992. It was therefore, contended that the department was in the knowledge of the fact that the appellants were removing the goods from the factory to their office premises i.e. the depot. He pointed out that if the department wanted to verify the fact it was for them to have verified the same and if the RT 12 returns were .....

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..... tion is invocable. 2. Shri S. Murugandi, the learned DR for the department in this connection drew our attention to para 10.2 of the impugned order wherein it is stated as follows : 10.2. On the other hand, it is admitted repeatedly in the instant case, by the notice both in their written reply dated 20-1-1995 to the show cause notice and the written submissions filed on the date of personal hearing, that they had filed declaration that the prices quoted in the invoice (raised at the time of clearance from the factory) in respect of each items cleared conform to the definition of value as given in Section 4 of Central Excise and Salt Act. The value defined under Section 4 ibid refers to the sale price to an independent customer, and ce .....

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..... , the fact that they were clearing the goods from their factory to the depot was known to the department. If the department wanted any further information in this regard it was open to the department to have sought from the assessee. But without any such steps taken the RT 12 returns were finally assessed by the department. As held by the Tribunal in the above said case, the assessee is not required under the law to disclose to the department the price at which they sell the goods from the depot after payment of duty. If the department wanted any further information to be furnished in this regard, the same could have been called for. The fact of transfer of the goods from the factory to the depot was made known by the appellants. Since ther .....

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