9911796707
TMI Blog2004 (10) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... ity printing ink; that they made an offer to supply 1381 MTs on a price subject to discount of 8%; that the Government of India placed an ad hoc order for a quantity of 165 MTs on 29-1-1996; that it was indicated in the order that the rates were subject to a discount of 8%; that the Appellants, under letter dated 30-11-96 informed the Bank Note Press that the discount of 8% was for a quantity of 1381 MTs and that for a quantity of 165 MTs, they would not be in a position to offer the said discount; that they commenced despatches of the printing ink from 16-12-96 and offered on their own a discount of 0.8% on the assurance by the Bank Note Press authorities that they would buy additional quantities for the subsequent period; that the Appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Original No 202/2002, dated 30-12-2002 rejecting the refund claim on the premises that the facts in the instant cases are different from the facts of the cases mentioned in Tribunal's Final Order dated 12-6-2002; that the Commissioner (Appeals) also under the impugned Order has rejected their claim for refund of duty relying on Supreme Court's judgment in the case of MRF Ltd. v. CCE, 1997 (92) E.L.T. 309 (S.C.). The learned Advocate contended that the sale of goods was under a contract and at the time of offer itself, they had clearly indicated that discount would be admissible @ 8% on a quantity of 1381 MTs; that thus the requirement that discount should have been known to the customer prior to the removal of the excisable goods is fully s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne Cables Ltd. v. CCE, Chandigarh - 2003 (154) E.L.T. 237 (T). 4. Countering the arguments, Mrs. Krishna A. Mishra, learned SDR, submitted that the goods were removed by the Appellants giving a discount @ 0.8% as the Bank Note Press had placed order for the impugned goods for a quantity of 165 MT only instead of 1381 M.T. indicated by the Appellants in their offer dated 1-10-1996; that thus the discount of 8% came to be given only when additional quantity was ordered by Bank Note Press; that had there been no additional quantity ordered, the Appellants would have allowed a discount of only 0.8%; that thus it is apparent that a discount of 0.8% was known at or prior to removal of goods. She contended that in terms of the judgment of the Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Note Press placed order for additional quantity of 165 MTs of printing ink. The Appellants, accordingly claimed discount at that rate from the assessable value and filed refund claim." 6. In the light of these facts, the Appellants have contended that the Bank Note Press was knowing about the discount @ 8% prior to removal of the impugned goods and the same was finally agreed upon after prolonged negotiations. This contention is supported by the correspondence brought on record by the Appellants. They have offered discount at the rate of 8% in their letter dated 1-10-1996 provided the entire quantity of 1381 MTs is lifted by the Govt. of India by September, 1998. The Bank Note Press has placed an order for 165 MTs printing ink under its T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t lifting full quantity of the goods as agreed within the stipulated period is not a ground to discard Part-II price list if it is otherwise genuine. The Larger Bench of the Tribunal has held that "since the goods were lifted in pursuance of the contract at a price at which the goods are sold to buyers in the normal course of trade and in the absence of any material to establish that extra commercial consideration have been received due to such lowering price, there was no justification to discard Part-II in determining the value and assessment in terms of Section 4 of the Act." Similarly the Tribunal in the case of Shivalik Electric Co. Ltd. (supra) has held that when the prices agreed upon between parties it will be open to the parties to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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