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M.GOURI SHANKAR MURTHY, D.N.LAL, V.T.RAGHAVACHARI
Panyam Cements and Mineral Industries Ltd. – Appellant
Versus
Collector of Central Excise, Madras – Respondent
M. Gouri Shankar Murthy, Member (J)
1. The material facts in this proceeding, before the Government of India, transferred to the Tribunal and heard as an Appeal in terms of Section 35P of the Central Excises and Salt Act, 1944 (the Act, for short), are -
(a) alleging an erroneous refund of Rs. 50,696.23 on or about 19-4-1977, in consequence of the Appellant's failure to pass on the benefit of exemption availed in terms of Notification No. 198/76, dated 16-6-1976 to the buyers, a notice to show cause dated 16-10-1977 was issued requiring the Appellant to show cause as to why the aforesaid amount should not be demanded under Rule 10(i) of the Central Excise Rules, 1944 (hereinafter referred to as the Rules);
(b) it was, ultimately, held in adjudication of the aforesaid notice to show cause that -
(i) irrespective of whether or not the benefit of the exemption contained in the Notification No. 198/76, dated 16-6-1976, the assessable value of the goods in question has to be determined in accordance with the provisions of Section 4 of the Act and in such a determination, it would appear that an amount of Rs. 50,696.23 was erroneously refunded ;
(ii) the exemption was claimed in terms
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