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K.K.AGARWAL, KRISHNA KUMAR
Rashtriya Chemical & Fertilizers Ltd. – Appellant
Versus
Commissioner of Central Excise, Mumbai – Respondent
Per K.K. Agarwal : The appellants are engaged in the manufacture of chemicals and fertilizers. During the course of manufacture Phosphogypsum and Calcium Carbonate are generated as waste products. These waste products are stored in a pond adjacent to the manufacturing area. These waste products were sold by the appellant by inviting open tenders. The conditions of the same inter-alia, has been "as is where is basis".
2. The appellant paid excise duty on the said contract price as was followed by them previously when the excise duty was leviable on such waste products. The department thereafter raised objections to such method of determination of assessable value and assessment in the year 2000. The department's contentions was that even though as the sale is on "as is where is" basis and the loading charges of such waster products were borne by the contractor, the cost of such loading charges ought to have been included in the assessable value of the waste products. Accordingly they were asked to pay differential duty for the period 1-3-1997 to 31-8-2000 amounting to Rs. 32,36,535/-. The appellant paid the duty on loading charges on 29-9-2000. However, they were issued a show c
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