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TMI Blog2016 (5) TMI 992X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the appellant is engaged in the manufacture of P&P medicines falling under Chapter 30 of Central Excise Tariff Act, 1985 and availed 15% discount on Maximum Retail Price in terms of Notification No. 245/83 dated 13-09-1983. They had filed, at relevant period, price list from time to time from August 1991 in respect of their final product. In the price lists, they claimed 15% discount on MRP to arrive at the assessable value under Section 4 of Central Excise and Salt Act, 1944. As per the condition of the Notification, the retail price of the medicines which was claimed for concession should be specified in the DPCO 1979/1987. In the show cause notice, it was alleged that the appellant while claiming the discount of the price list have w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r claim of discount of 15% under Notification No. 245/83 at the time of approval of the price list, therefore entire show cause notice which was issued after the normal period on limitation is time bar. He further submits that Ld. Commissioner has placed reliance on the judgment of Easland Combines vs. Collector of C.Ex., Coimbatore 2003 (152) ELT 39 (S.C.) on the issue of re-opening of the approval of price list. He submits that the said judgment is not applicable when demand is raised for extended period without availability of any ingredient of proviso to Section 11A. He submits that rather the said judgment is supporting the appellant. On query from the bench regarding the price list submitted to the Drug Authority as specified un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the price list. In the notification, there is no condition that price list with reference DPCO 1987 is required to be submitted. We find that there is no suppression of the fact on the part of the appellant in as much as they have correctly declared all the details required in their price lists. Though the department is empowered to re-open the approval of price list, however the same can be done within one year or as the case may be five years depending on the facts whether there is any suppression of fact on the part of the appellant. 6.1 As per our above discussion, we do not find any suppression of fact, therefore it was only normal period of one year available to the department to re-open the approval of price list which the departmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned brother in para 3 of his order, the learned counsel of the appellant had claimed that they had categorically declared in the price list filed under Central Excise Law that retail price is fixed under DPCO, 1987 and from such retail price 15% discount was claimed in terms of notification 245/83. The appellants have failed to produce evidence to prove that their prices were approved under DPCO 1987. They have failed not only to produce such evidence not only before the lower authorities but also before the tribunal, claiming that it is old matter. I find that the demand pertains to the period 1991 to 1994 and the notice was issued in 1996. The appellants have not produced the evidence of approval under DPCO in 1996 or anytime thereafter. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se the appellants are required to prove that their prices were approved under DPCO 1987. In absence of evidence to substantiate the claim that the prices are approved under DPCO, the assertion made on the price list submitted to revenue under Central Excise Law amounts to mis-declaration with intent to fraudulently avail the exemption. The only conclusion that can be derived from these facts is that they had made a wrong and fraudulent claim at the time of approval of Price List under Central Excise Law. Approval of price list by Central Excise authorities is subject to the truthfulness of the declaration contained therein. In the era of self removal procedure, the revenue places great reliance on the declarations made in the documents. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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