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TMI Blog2002 (3) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted that the Appellants manufacture Colour/Black White television receivers; that Colour T.V. sets are cleared on payment of duty in terms of Section 4A of the Central Excise Act; that the value for the Black White T.V. sets is determined in terms of purchase orders received from the customer; that the duty payment is discharged by them on fortnightly basis as provided under Rule 8(1) of the Central Excise Rules, 2001; that while conducting the audit of their records the Central Excise Officers noted that in respect of some of the clearances of Black White T.V. sets made to BPL Ltd. the value adopted in the invoice was less than value quoted in the purchase order, that since the duty liability was very meager (only Rs. 1,807) they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty in instalment does not arise. The learned Advocate also mentioned that the default in instalment means the default in payment of the full amount of the instalment and not as interpreted by the Revenue; that what was correctly payable by the assesses has been correctly paid by the due date; that in terms of provisions of Section 4 of the Central Excise Act the value of excisable goods for the purpose of charging duty would in a case whether the goods are sold by the assessee for delivery at the time and place of removal will be transaction value; that therefore, price charged in the invoice would be the transaction value; that the price indicated in the purchase order or in any other documents would thus be of no relevance; that they had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ited the consequence as mentioned in Rule 8(4) has to be suffered by the Appellants. 4. We have considered the submissions of both the sides. As per Rule 2(e) of the Central Excise Rules 2001, duty means the duty payable under Section 3 of the Central Excise Act. Rule 4 provides that every person who produces or manufacture any excisable goods, or who stores such goods in a warehouse shall pay the duty leviable on such goods in the manner provided in Rule 8. Rule 8 provides that the duty on the goods removed during the first fortnight of the month shall be paid by the 20th of that month and the duty on goods removed during the second fortnight of the month shall be paid by 5th of the following month provided that in the case of good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he present matter before us is concerned the issue does not involve, whether the differential duty of Rs. 1807/- was payable by the Appellants or not. It is, further, not in dispute that the price mentioned in the purchase order was higher then the price which was mentioned in the invoice and on the basis of which Central Excise duty was debited in the manner provided under Rule 8(1). We find substance in the submissions of the learned SDR that the payment of duty has to be the correct payment of duty and not only the amount shown in the invoice issued during a particular fortnight. As in the present matter duty which was payable under the Act read with Section 4 of the Central Excise Act was not debited fully the mischief of sub-rule (4) o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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