9911796707
TMI Blog1976 (7) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... facture being Vanaspati, a vegetable product. 2. For the eventual order, we are proposing to mention, for facts need be stated as are not in dispute. 3. The petitioner which is a public limited Company manufactures the vegetable product from vegetable oils like groundnut oil, cotton seed oil, tilli oil, soyabin oil, etc., by refining the same and by adding certain vitamins. The product is packed and marketed in tin containers of standard specified sizes being of 2 kgs., 4 kgs and 16.5 kgs. and the said product is subject to levy of excise duty under the provisions of the Central Excises and Salt Act, 1944 (hereinafter called the Act). The duty for different periods appear to have recovered by the respondents on this product from the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds in the light of the principles laid down by the Supreme Court. It was directed that specific affidavits should also be filed. For that from time to time, the time originally granted was extended. 4. The claim for refund is based on 3 items which are included in the price while recovering the duty under the Act. These are as stated above (1) freight from place of manufacture to place of destination, (2) marketing and distribution cost and (3) packing, i.e. the price of tin containers in which the product is packed. These items do not consist of price on the basis of which duty can be recovered, is no more in doubt. As far as this Court is concerned, in Miscellaneous Petition No. 293 of 1974, decided on December 15, 1975, Indian Tobacco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere given to work out the items with regard to these three matters. Petitioners have filed along with affidavit the entire statement from 1-3-1969 to 30-9-1975 at Annexure E showing the excess value and the claim on that account for refund. That excess value has been worked out on the basis of including freight, marketing expenses and packing expenditure. At the end of Annexure F, the total of column 6, which is the excess duty recovered at 5% is shown which is Rs. 1932,504.44. The respondents had been given specific opportunity of verifying all these facts and an affidavit has been filed on behalf of the respondents which we propose to extract wherein it is stated : "That without prejudice to the contentions raised in this petition by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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