{"id":40316,"date":"2002-07-03T00:00:00","date_gmt":"2002-07-02T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/bhor-wavelock-industries-ltd-vs-commissioner-of-central-excise-on-3-july-2002"},"modified":"2016-05-30T19:13:50","modified_gmt":"2016-05-30T13:43:50","slug":"bhor-wavelock-industries-ltd-vs-commissioner-of-central-excise-on-3-july-2002","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/bhor-wavelock-industries-ltd-vs-commissioner-of-central-excise-on-3-july-2002","title":{"rendered":"Bhor Wavelock Industries Ltd. vs Commissioner Of Central Excise on 3 July, 2002"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Bhor Wavelock Industries Ltd. vs Commissioner Of Central Excise on 3 July, 2002<\/div>\n<div class=\"doc_bench\">Bench: S T Gowri, G Srinivasan<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p> Gowri Shankar, Member (T) <\/p>\n<p>1. The appellant at the relevant time was job worker for Bhor Industries Ltd. If filed in April 1994 a price list for the goods that it manufactured indicating as the assessable value the price at which Bhor Industries sold the goods to its dealers and claiming the deduction from this price of discounts which that company gave to its dealer. Notice issued to it proposed denial of the discount on the ground that the conditions subject to which the discounts were to be allowed has not been satisfied. The Assistant Collector confirmed the proposal in the notice. On appeal, the Commissioner (Appeals) held that the discounts were permissible to the extent that in cases that have been availed of and remanded the matter for verification on this aspect and further quantification of duty. Hence this appeal.\n<\/p>\n<p>2. The contention of the counsel for the appellant is that by application of the principles contained in the judgment of the Supreme Court in <a href=\"\/doc\/194832\/\">Ujagar Prints and Ors. v. Union of India<\/a> 1989 (39) ELT 494, it is the cost of manufacture of the goods by a job worker that should from the basis of the assessable value.\n<\/p>\n<p>3. The departmental representative contends in reply that the appellant has chosen to avail of the benefit of notification 27\/92 and cannot now change the basis of assessment.\n<\/p>\n<p>4. It is settled law that where the department sets out to recover duty short levied, it is open to the assessee to reply to such a procedure by claiming that the assessable value has not been correctly determined. The appellant being a job worker was required to pay duty on the cost of manufacture of the goods. Determination of the correct assessable value of the goods manufactured by it which is what the show cause notice dealt with would require be based on such a cost. The contention of the appellant that the value should be calculated on the basis of the cost of manufacture sounds acceptable. The counsel for the appellant says that the evidence of the cost of manufacture will be provided to the Assistant Commissioner within three months from the receipt of this order. The Assistant Commissioner thereupon shall decide upon the acceptability of the figures and determine the correct assessable value and proceed to pass orders demanding, if so justified, any duty short levied.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Bhor Wavelock Industries Ltd. vs Commissioner Of Central Excise on 3 July, 2002 Bench: S T Gowri, G Srinivasan ORDER Gowri Shankar, Member (T) 1. The appellant at the relevant time was job worker for Bhor Industries Ltd. If filed in April 1994 a price list for the [&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":[1],"tags":[],"class_list":["post-40316","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Bhor Wavelock Industries Ltd. vs Commissioner Of Central Excise on 3 July, 2002 - 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\/bhor-wavelock-industries-ltd-vs-commissioner-of-central-excise-on-3-july-2002\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Bhor Wavelock Industries Ltd. vs Commissioner Of Central Excise on 3 July, 2002 - Free Judgements of Supreme Court &amp; 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