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TMI Blog2013 (4) TMI 644X X X X Extracts X X X X X X X X Extracts X X X X ..... 4) the appellant while clearing the goods from its factory collected charity/Dharmada from the customers. The appellant however did not include the amount of charity/Dharmada collected from the customers in the valuation for the purpose of excise duty. 3. The Supreme court vide its judgment in Civil Appeal Nos. 7900-7902/95 in the matter of CCE v. Panchmukhi Engg. Works and Others reported in 2003 (158) E.L.T. 550 (S.C.) held that "Dharmada charges" collected by the manufacturer from the buyer would be included in the transaction value for the purpose of the excise duty. In view of the said judgment the Department issued a show cause notice raising a demand of Rs. 603998/- on account of short payment of duty. The penalty was also soug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant submitted that the earlier also the appellant was served with a show cause notice on the same ground for the period 1995-96 and 1999-2000. That matter was adjudicated by the Assistant Commissioner, Central Excise, Ghaziabad in favour of the appellant holding that "Dharmada charges" was not includible in the assessable value that order was not challenged by the Department and it attained finality. Thus, in view of the aforesaid finding the appellant, under the impression, that Dharmada was not includible in assessable value kept on paying excise duty on that basis. Ld. Counsel submitted that in view of the aforesaid it cannot be said that the appellant had either committed fraud or suppressed or concealed the facts from the Departmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayment or erroneous refund, as the case may be, was on the basis of any approval, acceptance or assessment relating to the rate of duty on or valuation of excisable goods under any provision of this Act or of the rules made thereunder, a Central Excise Officer may, within (one year) from the relevant date, serve notice on the person chargeable with the duty which has not been levied or paid or which has been short-levied or short-paid or to whom the refund has erroneously been made, requiring him to show cause why he should not pay the amount specified in the notice : Provided that where any duty of excise has not been levied or paid or has been short-levied or short-paid or erroneously refunded, by reason of fraud, collusion or any wilful ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudication order, dated 27-2-2001 in respect of earlier proceedings to attain finality has have given an impression to the appellant that he was rightly refraining from including the "Dharmada charges" in the transaction value. Further, the Commissioner (Appeals) has noted in his order that in the case of Mohan & Co., Madras v. CCE, Madras reported in 1987 (30) E.L.T. 624 (Tribunal) also the Tribunal held that dharmada charges were not includible in the transaction value. We may note that aforesaid judgment of the Tribunal was challenged by the Department and the Supreme Court vide judgment reported in 1987 (91) E.L.T. A232 (S.C.) dismissed the civil appeal of the Department. From the above it is apparent that the appellant was dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 28-11-2002 onwards. Admittedly, he failed to do so. Therefore, there is a justification for invoking extended period of limitation. 9. There is no merit in the above contention. A ordinary citizen, in our view, under the ordinary course of circumstances cannot be expected to keep track of the judgment of various Courts. He is not expected to know about the law laid down by judicial pronouncement unless he comes across the judgment itself. The judgment of Supreme Court in the matter of Panchmukhi Engineering Works was published in the year 2003 as it is apparent from its citation - 2003 (158) E.L.T. 550 (S.C.). Even Central Board of Excise & Customs issued clarificatory circular pursuant to aforesaid judgment on 21-11-2003, therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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