{"id":148410,"date":"2003-06-26T00:00:00","date_gmt":"2003-06-25T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/dharampal-premchand-ltd-vs-commissioner-of-central-excise-on-26-june-2003"},"modified":"2016-05-08T02:50:42","modified_gmt":"2016-05-07T21:20:42","slug":"dharampal-premchand-ltd-vs-commissioner-of-central-excise-on-26-june-2003","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/dharampal-premchand-ltd-vs-commissioner-of-central-excise-on-26-june-2003","title":{"rendered":"Dharampal Premchand Ltd. vs Commissioner Of Central Excise on 26 June, 2003"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">Dharampal Premchand Ltd. vs Commissioner Of Central Excise on 26 June, 2003<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2003 (156) ELT 487 Tri Del<\/div>\n<div class=\"doc_bench\">Bench: N T C.N.B., P Chacko<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p> C.N.B. Nair, Member (T)  <\/p>\n<p> 1. When these stay applications came up for hearing, it was felt that the appeals themselves could be disposed of as the dispute turns purely on a settled legal question. Accordingly, we take up the appeals themselves and dispose them under this common order.\n<\/p>\n<p>2.    We have heard both sides and have perused the records.\n<\/p>\n<p>3. The appellants are a manufacturer of branded chewing tobacco. They sell their produce in wholesale as well as in retail. To wholesale purchasers, the appellants give discount at the rate of 11.75% or 7.55% (depending upon the value of the goods purchased) from the retail price (MRP). No discount is allowed in respect of retail sales to consumers.\n<\/p>\n<p>4. In the impugned orders Revenue authorities have held that in respect of sales to consumers at retail price (during 1999), the assessable value should be fixed at the sale prices (MRP) as no discount is granted to the buyers in such cases, while the appellants contend that assessment at retail price is totally contrary to the provisions of Section 4 of the Central Excise Act and Central Excise (Valuation) Rules, 1975. They point out that Section 4(1)(a) stipulates that normal whole sale price shall constitute assessable value. Further, Central Excise Valuation Rules, 1975 provide [Rule 6(a)] that due deduction shall be allowed from the retail price, in case the assessable value is required to be determined from the retail price. During the hearing of the case, the ld. Counsel for the appellant emphasized that the duty demand made is contrary to the terms of the statute and decision of the Tribunal in the case of Modi Zerox Ltd. &#8211; 1989 (40) E.L.T. 481.\n<\/p>\n<p>5. A perusal of the legal provisions contained in Section 4 of Central Excise Act and Central Excise (Valuation) Rules, 1975 [6(a)] make it clear that assessment at retail price is not contemplated in law. Assessable value shall either be the whole sale price or in its absence, retail price, less due deductions. Duty demands have been made totally contrary to these provisions and aforesaid decision of the Tribunal. The demands are, therefore, set aside and the appeals are allowed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi Dharampal Premchand Ltd. vs Commissioner Of Central Excise on 26 June, 2003 Equivalent citations: 2003 (156) ELT 487 Tri Del Bench: N T C.N.B., P Chacko ORDER C.N.B. Nair, Member (T) 1. When these stay applications came up for hearing, it was felt that the appeals themselves could [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[41,33],"tags":[],"class_list":["post-148410","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Dharampal Premchand Ltd. vs Commissioner Of Central Excise on 26 June, 2003 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/dharampal-premchand-ltd-vs-commissioner-of-central-excise-on-26-june-2003\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Dharampal Premchand Ltd. vs Commissioner Of Central Excise on 26 June, 2003 - Free Judgements of Supreme Court &amp; 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