9911796707
TMI Blog2008 (2) TMI 225X X X X Extracts X X X X X X X X Extracts X X X X ..... ral excise invoice relating to the containers showed only the number of containers but the delivery challan accompanying the invoice showed both containers as well as equal number of lids/bottom cleared along with it and therefore it appeared that these lids and bottom which did not find mention in the central excise invoice were cleared in addition to the metal containers reflected in the central excise invoice. A show cause notice was accordingly issued seeking to demand duty amounting to Rs. 12,48,509/- in respect of such lids/bottom which were reflected in the delivery challan but not in the central excise invoice, 2. Besides above, it was also found that the app were clearing some-containers without payment of central excise duty whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the number of containers and lids which were separately packed also. Since metal container and lids were packed separately the delivery challan and the lorry receipt had to indicate the total number of packages and therefore there was a difference in number of packages shown in central excise invoice and that shown in delivery challan. He took us through the various invoices to show that number of metal boxes as shown in the central excise invoice tallied with the number of lids mentioned in the delivery challan along with the metal containers. He also took us through the purchase order in respect of the very invoice mentioned in the show cause notice where the purchase order quoted a single price for metal container along with lid and it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervation of the Commissioner in the last para of order, where Commissioner refers to two invoices and corresponding delivery challan to show that the quantity mentioned in those two invoices and delivery challan match with each other and there is no separate entry for the lids. In view of this, it cannot be held that there was a trade practice to show lids in addition to the metal container in the delivery challan and not in the central excise invoice. 6. We have considered the submissions. From the perusal of the invoices and delivery challan, we find that the number of lids and number of metal containers cleared matched with each other. The price shown in the central excise invoice also matched with the purchase order placed by the custo ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
