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F.S.GILL, D.N.LAL, I.J.RAO
Mysore Rolling Mills (P. ) Ltd. – Appellant
Versus
Collector of Central Excise, Madras – Respondent
I.J. Rao, Member (T)
1. The appellants manufacture aluminium wire rods out of duty paid E.G. grade aluminium ingots on behalf of various customers on job basis. During the period between 27-9-1974 and 31-5-1977 they collected a sum of Rs. 6,28,163.42 from their customers by issuing debit notes separately in addition to the amount shown in the regular invoices. The Revenue noticed that 916 such debit notes were issued during this period. A show cause notice was issued asking the appellants to show cause why this amount representing handling charges on raw-material should not be included to the invoice price of the clearances and differential duty recovered. It was alleged that there was a short payment of Central Excise duty to the tune of Rs. 2,34,267.25 of the clearances of wire rods effected during this period. It was also alleged that the appellants suppressed information about the collection of handling charges of raw-materials. The show cause notice was issued under Rule 10(i)(c) of Central Excise Rules, 1944. After due process, the Asstt. Collector confirmed the demand for differential duty.
2. Aggrieved, the appellants filed an appeal before the Appellate Collector of Cen
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