Back
RANGANATH MISRA, R. S. PATHAK
Mysore Rolling Mills Private LTD. – Appellant
Versus
Collector Of Central Excise, Belgaum – Respondent
Judgement
RANGANATH MISRA, J. :- This appeal under S. 35-L, Central Excises and Salt Act, 1944, is directed against the decision of the Customs, Excise and Gold (Control) Appellate Tribunal upholding the decision of the Appellate Collector of Central Excises, Madras. The short facts relevant for disposal of this appeal are that the appellant manufactures aluminium wire rods out of duty paid E.C. grade aluminium ingots on job basis on behalf of various customers. Between September 1974 and May 1977 it received a sum of more than 6 lakh rupees from customers by issue of debit notes over and above the amounts received under regular invoices. The Excise Authorities came across 966 such debit notes and on the basis thereof called upon the appellant to show cause why that amount which was said to be handling charges should not be added to the invoice price and differential duty thereupon be recovered. The Revenue took the stand that there was suppression of information on the part of the appellant with regard to collection of handling charges and, therefore, the notice was issued under R. 10(i)(c) of the Rules framed under the Act. The Assistant Collector confirmed the demand after cause
The rejection of declared transaction values based on evidence of under-invoicing and unauthorized remittances was upheld, affirming the legal obligation for accurate declarations in customs.
Valuation of goods for captive consumption must follow Rule 8 of the Valuation Rules, establishing revenue neutrality as paid duties are accessible as CENVAT credit, negating improper demands.
When Tribunal has set aside the order to the extent of clandestine removal without giving any reasoning and ignoring the submissions of the department with regard to facts and evidence on record.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
