9911796707
TMI Blog2024 (2) TMI 665X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the customers at the time of sale and clearance of goods to them. There is no dispute that the actual discount or sale at a lesser price was not extended to the customers since, the Assistant Commissioner has noted in his findings at Para 5 that Superintendent had verified the reports and statements concerning clearance of goods at the factory gate and at the C F Agents and submitted his report that discounts were actually passed on by the C F Agents to the dealers, as indicated in their invoices. This being so, the entire amount of excess payment of duty can be considered as borne by the Appellant alone, since duties from the customers/ dealers were actually realized at C F Agents end and paid to the department. In such fulfil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bove referred order, is assailed in this appeal. 2. Facts of the case, in a nutshell, is that Appellant is a manufacturer of excisable goods including lubricants oils being sold in packs of 10, 20,25 up to 210 Liters. The packs of 10 and 20 Liters were assessed on MRP basis, while tax amount more than 20 Liters were assessed under Section 4 of the Central Excise Act, 1944 read with Rule 7 of the Valuation Rules, 2000. While different packs were sold through their C F Agents with various cash and special discounts, clearance price of which could not be ascertained at the factory gate, for which those were being provisionally assessed with due intimation and permission to the Department. After final assessments were made, for the period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laiming refund for the period from July 2011 to November 2012 to its account instead of the same being credited to the Consumer Welfare Fund. He further argued that facts of all those periods being identical and Respondent-Department having accepted the orders of refund passed in favour of the Appellant, as noted above, it cannot take a divergent stand in view of the settled position of law settled through several decisions including that of Birla Corporation Ltd. [2005 (186) E.L.T. 266 (SC)], Jain Vanguard Polybutlene Ltd. [2010 (256) E.L.T. (Bom.)], Sunbel Alloys Co. of India Ltd. [2015 (316) E.L.T. 353 (Bom.)]. Placing reliance on the Chartered Accountant certificate, copy of General Ledger Account Book relevant entry and other financ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Accountant is just a corroborative piece of evidence which will have no effect in the absence of invoices and other records, for which the order passed by the Commissioner (Appeals) needs no interference by this Tribunal. 5. We have gone through the case record and the order passed by the Refund Sanctioning Authority and Commissioner (Appeals) and also perused the relied upon decisions. At the outset it is required to be pointed out that only in respect of assessable goods cleared for sale explace of removal which is not the factory gate (e.g. C F Agents/Depot/Consignment agent, the assesse had gone for provisional assessment as there was a requirement to re-determine the transaction value on the basis of selling price at which a maxi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at Para 5 that Superintendent had verified the reports and statements concerning clearance of goods at the factory gate and at the C F Agents and submitted his report that discounts were actually passed on by the C F Agents to the dealers, as indicated in their invoices. This being so, the entire amount of excess payment of duty can be considered as borne by the Appellant alone, since duties from the customers/ dealers were actually realized at C F Agents end and paid to the department. We are, therefore, of the considered view that in such fulfilment of the procedural requirement there would be hardly any scope that Appellant would be able to collect duty element separately from its customers dealers to compensate the duties paid b ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
