{"id":148470,"date":"2010-03-03T00:00:00","date_gmt":"2010-03-02T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-vs-welspun-on-3-march-2010"},"modified":"2017-02-14T19:19:17","modified_gmt":"2017-02-14T13:49:17","slug":"the-vs-welspun-on-3-march-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-vs-welspun-on-3-march-2010","title":{"rendered":"The vs Welspun on 3 March, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">The vs Welspun on 3 March, 2010<\/div>\n<div class=\"doc_author\">Author: D.A.Mehta,&amp;Nbsp;Honourable Ms.Justice H.N.Devani,&amp;Nbsp;<\/div>\n<pre>   Gujarat High Court Case Information System \n\n  \n  \n    \n\n \n \n    \t      \n         \n\t    \n\t\t   Print\n\t\t\t\t          \n\n  \n\n\n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t\n\n\n \n\n\n\t \n\nTAXAP\/695\/2009\t 9\/ 9\tJUDGMENT \n \n \n\n\t\n\n \n\nIN\nTHE HIGH COURT OF GUJARAT AT AHMEDABAD\n \n\n \n\n\n \n\nTAX\nAPPEAL No.695 of 2009\n \n\n \n For\nApproval and Signature:  \nHONOURABLE\nMR.JUSTICE D.A.MEHTA\tSd\/-\n \n \n\n\n \n\nHONOURABLE\nMS.JUSTICE H.N.DEVANI\n\tSd\/- \n===================================================\n \n\t  \n\t \n\t \n\t  \n\t\t \n\t\t\t \n\n1\n\t\t\n\t\t \n\t\t\t \n\nWhether\n\t\t\tReporters of Local Papers may be allowed to see the judgment ?\n\t\t\n\t\t \n\t\t\t \n\nYES\n\t\t\n\t\n\n \n\t  \n\t \n\t \n\t  \n\t\t \n\t\t\t \n\n2\n\t\t\n\t\t \n\t\t\t \n\nTo\n\t\t\tbe referred to the Reporter or not ?\n\t\t\n\t\t \n\t\t\t \n\nYES\n\t\t\n\t\n\n \n\t  \n\t \n\t \n\t  \n\t\t \n\t\t\t \n\n3\n\t\t\n\t\t \n\t\t\t \n\nWhether\n\t\t\ttheir Lordships wish to see the fair copy of the judgment ?\n\t\t\n\t\t \n\t\t\t \n\nNO\n\t\t\n\t\n\n \n\t  \n\t \n\t \n\t  \n\t\t \n\t\t\t \n\n4\n\t\t\n\t\t \n\t\t\t \n\nWhether\n\t\t\tthis case involves a substantial question of law as to the\n\t\t\tinterpretation of the constitution of India, 1950 or any order\n\t\t\tmade thereunder ?\n\t\t\n\t\t \n\t\t\t \n\nNO\n\t\t\n\t\n\n \n\t  \n\t \n\t \n\t  \n\t\t \n\t\t\t \n\n5\n\t\t\n\t\t \n\t\t\t \n\nWhether\n\t\t\tit is to be circulated to the civil judge ?\n\t\t\n\t\t \n\t\t\t \n\nNO\n\t\t\n\t\n\n \n\n===================================================\n \n\nTHE\nCOMMISSIONER, \n\n \n\nCENTRAL\nEXCISE AND CUSTOMS VADODARA-II-Appellant(s)\n \n\nVersus\n \n\nWELSPUN\nGUJARAT STAHL ROHREN LIMITED - Opponent(s)\n \n\n=================================================== \nAppearance\n: \nMR DARSHAN M PARIKH for\nAppellant(s) : 1, \nNone for Opponent(s) :\n1, \n===================================================\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\nCORAM\n\t\t\t: \n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMR.JUSTICE D.A.MEHTA\n\t\t\n\t\n\t \n\t\t \n\t\t\t \n\n \n\n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\n           \n\t\t\tand\n\t\t\n\t\n\t \n\t\t \n\t\t\t \n\n \n\n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMS.JUSTICE H.N.DEVANI\n\t\t\n\t\n\n \n\nDate\n: 03\/03\/2010 \n\n \n\n ORAL\nJUDGMENT<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE D.A.MEHTA)<\/p>\n<p>Appellant<br \/>\n\trevenue has proposed following three questions said to arise out of<br \/>\n\torder dated 11.12.2008 made by Customs, Excise &amp; Service Tax<br \/>\n\tAppellate Tribunal (Tribunal):\n<\/p>\n<p>\tWhether<br \/>\n\tthe CESTAT was correct in law in not upholding the demand by the<br \/>\n\tRevenue from the assessee when the assessee had in fact recovered<br \/>\n\tfrom its buyers in an amount of 8% as excise duty, which in fact was<br \/>\n\tan amount of 8% required to be paid\/reversed from the CENVAT Credit<br \/>\n\ton inputs already taken since the assessee had not maintained<br \/>\n\tseparate accounts for inputs of exempted\/non-exempted goods?\n<\/p>\n<p>\tWhether<br \/>\n\tthe CESTAT was correct in allowing the appeal filed by the assessee<br \/>\n\twithout considering the Board&#8217;s circular No.599\/36\/2001 CX. Dated<br \/>\n\t12.01.2001?\n<\/p>\n<p>\tWhether<br \/>\n\tthe CESTAT was correct in passing order in favor of the assessee<br \/>\n\tdespite their failure to maintain separate accounts under Rule 6 of<br \/>\n\tCENVAT Credit Rules 2002 and without paying 8% amount in terms of<br \/>\n\tSection 11D?\n<\/p>\n<p>Heard<br \/>\n\tlearned advocate appearing for the appellant. Various extracts from<br \/>\n\tthe Order-in-Original made by the Adjudicating Authority were read<br \/>\n\tout emphatically to submit that the Tribunal had committed an error<br \/>\n\tin law so as to give rise to substantial questions of law as<br \/>\n\tproposed, or as may be formulated by the Court. It was contended<br \/>\n\tthat in fact respondent assessee had recovered from its customers an<br \/>\n\tamount of 8% of the invoice value as excise duty which was required<br \/>\n\tto be paid to the exchequer in terms of Section 11D of the Central<br \/>\n\tExcise Act, 1944. That the Board Circular dated 12.01.2001 had been<br \/>\n\treferred to and relied upon by the Adjudicating Authority but was<br \/>\n\tnot considered by the Tribunal. Lastly, it was submitted that the<br \/>\n\ttwo orders of Bangalore and New Delhi Benches of Tribunal referred<br \/>\n\tto in the impugned order were wrongly relied upon by the Tribunal in<br \/>\n\tthe present case because in subsequent orders made by the Delhi<br \/>\n\tBench and Chennai Bench of the Tribunal a different view, i.e. a<br \/>\n\tview in favour of the department, had been adopted. Learned<br \/>\n\tadvocate, therefore, contended that the proposed questions be<br \/>\n\tformulated as substantial questions of law, after admitting the<br \/>\n\tappeal.\n<\/p>\n<p>Section<br \/>\n\t11D of the Act requires that every person, who is liable to pay duty<br \/>\n\tunder the Act or the Rules made thereunder, and has collected any<br \/>\n\tamount in excess of the duty assessed or determined, from the buyer<br \/>\n\tof such goods in any manner as representing duty of excise, shall<br \/>\n\tforthwith pay the amount so collected to the Central Government.<br \/>\n\tHence, in the first instance it has to be found that a person is<br \/>\n\tliable to pay duty under the Act; secondly, such person has<br \/>\n\tcollected any amount in excess of the duty assessed\/determined and<br \/>\n\tpaid on any excisable goods under the Act from the buyer of such<br \/>\n\tgoods; and thirdly, the amount so collected should be representing<br \/>\n\tthe duty of excise. Then such person is duty bound to forthwith pay<br \/>\n\tthe amount so collected to the credit of the Central Government.\n<\/p>\n<p>In<br \/>\n\tthe facts of the present case the stand of the Revenue has been<br \/>\n\tstated by the Tribunal as:\n<\/p>\n<p>\t .\n<\/p>\n<p>\t. . The stand of the Revenue is that the amount has been collected<br \/>\n\tas excise duty whereas no duty has been paid but only  amount<br \/>\n\tas required under Cenvat Rules. . . .\n<\/p>\n<p>The<br \/>\n\tTribunal has not accepted this stand. In light of this finding it is<br \/>\n\tnot possible to accept the contention on behalf of the appellant<br \/>\n\tthat the amount had been collected as excise duty as per the<br \/>\n\tfindings recorded by the Adjudicating Authority in the<br \/>\n\tOrder-in-Original. If, there is an apparent conflict as to a finding<br \/>\n\tof fact between two orders it is for the person who is alleging such<br \/>\n\tconflict to seek a clarification from the superior forum. The High<br \/>\n\tCourt, in exercise of its jurisdiction to determine whether a<br \/>\n\tsubstantial question of law arises, cannot be called upon to<br \/>\n\tundertake an exercise to find facts and record whether finding of<br \/>\n\tfact recorded by the Adjudicating Authority is correct and discard<br \/>\n\tthe finding recorded by the Tribunal. The only exception being a<br \/>\n\tcase where the order of Tribunal is challenged by specifically<br \/>\n\traising a question as to the order suffering from vice of<br \/>\n\tperversity, urging the same at the time of hearing and establishing<br \/>\n\tperversity by cogent evidence in support, in light of well settled<br \/>\n\tparameters in law as to perversity. The Order-in-Original in fact<br \/>\n\tstands merged in the order of Tribunal and the High Court is only<br \/>\n\trequired to consider whether the order of Tribunal gives rise to a<br \/>\n\tsubstantial question of law.\n<\/p>\n<p>Even<br \/>\n\ton facts of the present case when the order of Tribunal is read as a<br \/>\n\twhole it is clear that the stand adopted by Revenue has not found<br \/>\n\tfavour and Tribunal has not accepted that the amount collected by<br \/>\n\trespondent-assessee was duty of excise which was liable to be paid<br \/>\n\tto the Central Government under provisions of Section 11D of the<br \/>\n\tAct.\n<\/p>\n<p>In<br \/>\n\tso far as proposed Question No.1 is concerned, the earlier part of<br \/>\n\tquestion is suggestive in relation to a finding of fact and hence,<br \/>\n\tcannot be termed to be a question of law, much less a substantial<br \/>\n\tquestion of law.\n<\/p>\n<p>Similarly,<br \/>\n\tproposed Question No.2 merely raises an issue as to whether the<br \/>\n\tTribunal was justified in allowing appeal filed by the assessee<br \/>\n\twithout considering the circular referred to in the question. There<br \/>\n\tis nothing on record to suggest that the representative appearing on<br \/>\n\tbehalf of the Revenue before the Tribunal pressed the circular in<br \/>\n\tservice before Tribunal and yet the Tribunal did not consider the<br \/>\n\tsame. Merely because the Adjudicating Authority has referred to the<br \/>\n\tcircular in its order does not necessarily mean that the superior<br \/>\n\tforum is required to consider everything that is stated in the order<br \/>\n\tof the Adjudicating Authority. An appellate authority is required to<br \/>\n\tonly decide issues raised before it not only by way of the<br \/>\n\tmemorandum but those that may be urged at the time of hearing. In<br \/>\n\tthe present case Revenue was the respondent in appeal and if any<br \/>\n\tparticular aspect of the matter was required to be urged before<br \/>\n\tTribunal the representative of the Revenue was duty bound to point<br \/>\n\tout the same to the Tribunal, more so when the order made by the<br \/>\n\tAdjudicating Authority was under challenge.\n<\/p>\n<p>In<br \/>\n\tso far as proposed Question No.3 is concerned, there is no<br \/>\n\trequirement under Rule 6 of the CENVAT Credit Rules, 2002, and no<br \/>\n\tother provision is pointed out obliging the Tribunal to pass an<br \/>\n\torder in favour of the Revenue merely because the assessee has<br \/>\n\tfailed to maintain separate accounts. The frame of the questions,<br \/>\n\ttherefore, leaves a lot to be desired. The latter part of the<br \/>\n\tquestion is also a suggestive statement of fact in absence of any<br \/>\n\tfinding which would oblige the assessee to discharge any liability<br \/>\n\tunder provisions of Section 11D of the Act.\n<\/p>\n<p>The<br \/>\n\tCourt also does not find any other question so as to treat the same<br \/>\n\tas a substantial question of law arising out of impugned order of<br \/>\n\tTribunal.\n<\/p>\n<p>The<br \/>\n\tappeal is accordingly dismissed.\n<\/p>\n<p>\tSd\/-\n<\/p>\n<p>[D. A.\n<\/p>\n<p>MEHTA, J]<\/p>\n<p>Sd\/-\n<\/p>\n<p>[<br \/>\nH.N.DEVANI, J]<\/p>\n<p>***<\/p>\n<p>Bhavesh*<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court The vs Welspun on 3 March, 2010 Author: D.A.Mehta,&amp;Nbsp;Honourable Ms.Justice H.N.Devani,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/695\/2009 9\/ 9 JUDGMENT IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No.695 of 2009 For Approval and Signature: HONOURABLE MR.JUSTICE D.A.MEHTA Sd\/- HONOURABLE MS.JUSTICE H.N.DEVANI Sd\/- =================================================== 1 Whether Reporters of [&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":[16,8],"tags":[],"class_list":["post-148470","post","type-post","status-publish","format-standard","hentry","category-gujarat-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The vs Welspun on 3 March, 2010 - Free Judgements of Supreme Court &amp; 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