{"id":36322,"date":"1986-09-30T00:00:00","date_gmt":"1986-09-29T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/kerala-state-detergents-and-vs-collector-of-central-excise-on-30-september-1986"},"modified":"2017-04-06T01:27:15","modified_gmt":"2017-04-05T19:57:15","slug":"kerala-state-detergents-and-vs-collector-of-central-excise-on-30-september-1986","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/kerala-state-detergents-and-vs-collector-of-central-excise-on-30-september-1986","title":{"rendered":"Kerala State Detergents And … vs Collector Of Central Excise on 30 September, 1986"},"content":{"rendered":"
Customs, Excise and Gold Tribunal – Delhi<\/div>\n
Kerala State Detergents And … vs Collector Of Central Excise on 30 September, 1986<\/div>\n
Equivalent citations: 1987 (11) ECR 58 Tri Delhi, 1987 (27) ELT 323 Tri Del<\/div>\n<\/p>\n
<\/pre>\n
ORDER<\/p>\n
 M. Gouri Shankar Murthy, Member (J)<\/p>\n
1. The material facts in this appeal (heard along with Appeal No. E\/2747\/85-A) are –\n<\/p>\n
(a) the appellant filed a price list No. 4\/79 dated 11-12-1979 to be effective from 14-12-1979, disclosing, inter alia, the price at which the goods, in question, namely, detergent cakes, are ordinarily sold and declaring, in particular, the normal trade discount to be nil. The assessable value declared was in a sum of Rs. 149.07 per 108 cakes;\n<\/p>\n
(b)      a notice dated 5-11-1980 alleging, inter alia,                        \n  \n\n(i) sales at a price higher than the one declared in the price list w.e.f. 3-1-1980,\n \n\n<\/pre>\n
(ii) consequent increase in the assessable value of the goods in question – Rs. 154.19 instead of Rs. 149.07 as originally declared – resulting in differential duty in a sum of Rs. 42,825.09 during the period between 3-1-1980 and 30-4-1980, and requiring the appellant to show cause as to why the aforesaid demand for differential duty should not be confirmed and recovered and a penalty levied in terms of Rule 173Q of the Central Excise Rules, 1944, was issued;\n<\/p>\n
(c)      in reply, the appellant submitted, inter alia, that\n  \n\n(i) the clearance of goods was only on the basis of the assessable value declared in the aforesaid price list,\n \n\n<\/pre>\n
(ii) the declaration of the assessable value therein was on the basis of the rule enunciated in the judgment of the Hon’ble Supreme Court in 1977 ELT 177 (A.K. Roy v. Voltas Ltd.) and Ors.<\/a> decisions of the various High Courts to wit, the manufacturing cost and manufacturing profit,<\/p>\n
(iii) they had, of course, recovered certain post manufacturing expenses\/distribution costs shown separately in the invoices for the relevant period but these cannot form part of the assessable value, and<\/p>\n
(iv) in that view of the matter had acted within the Central Excises and Salt Act, 1944, Act and the Rules and have accordingly committed no offence;\n<\/p>\n
(d)      a “revised notice”, alleging<\/p>\n
(i) a further enhanced assessable value at Rs. 162.76 per 108 cakes (for the period between January, 1980 and May, 1980) on account of the addition of the post manufacturing expenses and distribution costs realised by the appellant as well as the discount granted by the appellant,<\/p>\n
(ii) a consequent enhancement in the differential duty (Rs. 1,41,141.33 instead of the original demand of Rs. 42,825.09), and requiring the appellant to show cause as to why the short levy as worked out in the revised notice “should not be demanded by confirming this revised notice” was issued on 1-8-1984;\n<\/p>\n
(e)      in   a   reply   dated   4-9-1984,   the   appellant   stated,   inter   alia, that –\n<\/p>\n
(i) in submitting the aforesaid price list, they were solely guided by the ratio of the decision in the Voltas case 1977 ELT 177.\n<\/p>\n
(ii) accordingly, the price list had revealed merely the manufacturing cost and duty thereon and they had shown “the extras under the head post manufacturing expenses and distribution expenses in the invoices concerned.”\n<\/p>\n
(iii)     “as the judgment was binding on all concerned, we thought it prudent on our part to furnish only the manufacturing cost for purposes of assessment and got it approved initially. The rest, such as trade discount, freight, and distribution expenses were all treated as post manufacturing expenses on which exemption was claimed while arriving at the assessable value. These items were shown separately in the invoices”,<\/p>\n
(iv) “”now, in view of the amendment to Section 4 and subsequent judgment of the Supreme Court in May, 1983, the Department has revised the assessments made from January, 1980”,<\/p>\n
(v) the demand was inflated in the revised demand since the trade discount and average freight had not been excluded. It is but fair that the appellant should be accorded the benefit of such exclusions in line with spirit of the recent judgment of the Supreme Court;\n<\/p>\n
(f)      in   adjudication,   it   was   held   that   the   demand   in   the   notice to  show  cause dated  1-8-1984 was confirmed subject, however, to   deduction   of   “average   freight   included   in   the   price   for the relevant period”;\n<\/p>\n
(g)     in appeal, it was held, inter alia, that –\n<\/p>\n
(i) the demand was not barred by limitation, notwithstanding the absence of allegations of fraud, collusion, etc. in the notice to show cause, seeing that the “short levy was demanded as is clearly stated in the revised show cause notice, as per the assessment copy of R.T. 12 for the month of May, 1980”,<\/p>\n
(ii) the claim for exclusion of trade discount from the assessable value was rejected, as one not available at the time of removal the appellant could not have paid duty at the time of removal and subsequently allow trade discount which was not available at the time of removal;\n<\/p>\n
(h)     the appeal before us was the sequel.\n<\/p>\n
2.    To say that we are surprised at the manoeuvre and the assumed airs of naivete by the appellant is merely an understatement.\n<\/p>\n
3.(a) Section  4 of the Central Excises and Salt Act, 1944 was amended after the judgment in the Voltas case and detailed provisions in relation to the inclusion or exclusion, as the case may be, of various elements of the price at which goods are ordinarily sold in the computation of the assessable value were enacted therein. The procedure for the determination of the assessable value, the forms in which price lists have to be filed were all prescribed. It was for the appropriate officer to determine the assessable value excluding from it such elements of the price (at which goods are ordinarily sold) that cannot form part of the assessable value – not for the assessee himself to deduct whatever he fancies from the actual price and declare the resultant as the price at which the goods are ordinarily sold. In the form prescribed, the assessee has to declare the actual price at which the goods are ordinarily sold and furnish detailed particulars of such elements like e.g. cost of packing or discount of  which he claims exclusion in the determination of the assessable value. All the particulars furnished have to be declared to be true to the best of the knowledge and belief of the assessee.\n<\/p>\n
(b)     A  look  at  the  price  list  filed  in  this  case would reveal that the appellant declared the price at which the goods in question are sold at Rs.   171.43 for  108 cakes and ‘nil’  trade discount,<\/p>\n
(c)     Was  this  the  price  at  which  the goods  are  ordinarily sold to the   knowledge   and   belief   of   the   appellant?   The   answer   is an  emphatic   ‘No’.   The   appellant  was  selling   them,   in  actual fact, at Rs. 187.17 for 108 cakes.\n<\/p>\n
(d)     When   this   was   detected  and   asked   to  explain,   the  appellant comes   forth   with   “manufacturing   costs”   and   “manufacturing profits”,   the   ratio   of   the   Voltas   case   and   says,   ultimately, that   all   such   elements   including   discount   (or   even  equalised freight at a later stage after the pronouncement of the Hon’ble Supreme   Court   in   the   Bombay   Tyres   International   case)   had already   been   excluded   in   the   declared   price   and   are   being shown   in   the   invoices.   Is   it   for   the   appellant   to   determine what is  to be excluded?  When did the appellant disclose these elements  and claim  exemption as he says he did in the  reply dated   4-9-1984?   Are   these   elements   not   to   be   declared   in the  price  list but only  to be “shown”  in the invoices? “Shown” to whom and to what purpose?\n<\/p>\n
4.     The detection took place in the course of the assessment. The demand  was  confined  to a period  of  less  than six  months anterior to the detection  thereof.  The subsequent notice dated  1-8-1984 was not in supersession of the earlier notice dated 5-11-1980 but in revision thereof. There is no question but the demand was within time.\n<\/p>\n
5.    In  the  result,  we  do  not  see  any  merits in this appeal and we have no hesitation in dismissing  it, as it would appear that the appellant had,   by   virtue   of   the   Assistant   Collector’s   order,   obtained   relief   which should not have been allowed. Accordingly, the appeal is dismissed.<\/p>\n","protected":false},"excerpt":{"rendered":"
Customs, Excise and Gold Tribunal – Delhi Kerala State Detergents And … vs Collector Of Central Excise on 30 September, 1986 Equivalent citations: 1987 (11) ECR 58 Tri Delhi, 1987 (27) ELT 323 Tri Del ORDER M. Gouri Shankar Murthy, Member (J) 1. The material facts in this appeal (heard along with Appeal No. E\/2747\/85-A) […]<\/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-36322","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"\nKerala State Detergents And ... vs Collector Of Central Excise on 30 September, 1986 - Free Judgements of Supreme Court & 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\/kerala-state-detergents-and-vs-collector-of-central-excise-on-30-september-1986\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Kerala State Detergents And ... vs Collector Of Central Excise on 30 September, 1986 - 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