{"id":55745,"date":"1983-10-11T00:00:00","date_gmt":"1983-10-10T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/national-rayon-corporation-ltd-vs-collector-of-central-excise-on-11-october-1983"},"modified":"2015-05-11T20:30:41","modified_gmt":"2015-05-11T15:00:41","slug":"national-rayon-corporation-ltd-vs-collector-of-central-excise-on-11-october-1983","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/national-rayon-corporation-ltd-vs-collector-of-central-excise-on-11-october-1983","title":{"rendered":"National Rayon Corporation Ltd. vs Collector Of Central Excise &#8230; on 11 October, 1983"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">National Rayon Corporation Ltd. vs Collector Of Central Excise &#8230; on 11 October, 1983<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1984 (15) ELT 201 Tri Del<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p> F. S. Gill, President <\/p>\n<p>1. This appeal is directed against the order of the Collector of Central Excise (Appeals), Bombay dated 11th December, 1979. Originally a revision application was filed before the Central Govt. which on transfer has been registered as an appeal.\n<\/p>\n<p>2.    The brief facts relevant  for the present appeal are that the  appellant company manufactures sulphuric acid. Approximately 31.2% of its total manufactured quantity is used by the  appellants  for their captive consumption and the balance is sold to outside parties. So far  as  the sales to the outside parties are concerned, it has been submitted that this in turn is divided into 2 categories.    Approximately 23.5% of the  sales are  to large or bulk buyers (at the relevant time three such  buyers  were there),  who lifted quantities of 2000 to 3000 M. T. at a time.   The second category of sale  comprising about 44% of the total manufacture was sold in  small lots  normally ranging from one tonne to 10 tonnes.    However, in some  very  rare cases, such sales extended to even 100 tonnes. The price charged from the bulk buyers was at Rs. 510\/- per M. T. while from the small buyers  it was  at  Rs. 575\/- per M. T.   The Assistant Collector held that for captive consumption,  the price should be at Rs. 575\/- while the case of the appellants is that it should have  been Rs. 510\/- per M. T. The short point for consideration  is  whether   we should take the bulk price of Rs. 510\/- per M. T. or the small  quantity  price which  was  at  Rs.  575\/- per M.T. for the purpose of captive consumption acid.\n<\/p>\n<p>3.    It has been contended by  the  learned counsel for the appellants that the department had earlier approved the  sale price of Rs. 510\/- applicable to bulk buyers for the purpose  of assessment of excise duty where the same was used for captive consumption.   Later on, however, they issued a show cause notice and ultimately the Appellate Authority upheld  the findings of the lower authorities that even for  captive  consumption  the  assessable value should be fixed at Rs. 575\/- per M. T. which was  the  ruling price of the appellants for small buyers.    Neither the Assistant Collector nor the Collector (Appeals) has given any reasons for taking the figure  of Rs. 575\/- per M. T. for the purpose of the captive consumption while assessing the   value.    Only general reference has been made to the provisions of law but no relevant material has been given for the adoption of the price  charged  from small buyers.   Even in his order the Assistant Collector has noted that the captive consumption is 31.2% of the production.\n<\/p>\n<p>4.    We find that both   the   authorities  below have not properly applied their minds nor they had taken the  trouble to collect evidence to ascertain the facts.    A general kind of observation  had  been  made for taking the figure of Rs. 575\/- per M.T.  for assessing the value of the product used for captive consumption.    The matter for determination was in a narrow compass and sufficient material could be collected for the purpose.    Anyway, we have to act on the material what is available on record.\n<\/p>\n<p>5. We observe that it is a common commercial practice to give preferential treatment in the matter of pricing to buyers who lift larger quantities vis-a-vis buyers who purchase in smaller lots. Further, it has also to be noted that when the goods are sold to outside parties even in large bulk quantities, some additional expenses have to be incurred which are not required in the case of goods used for captive consumption, for example, handling charges of the goods till they are bought to the factory gate. In view of the above, we find that the lower authorities were not justified in adopting the selling price of Rs. 575\/- per M.T. for the sulphuric acid used for captive consumption. The selling price of Rs. 575\/- was applicable to buyers of small lots. We consider that in the circumstances of the case it would be more appropriate to adopt the price of Rs. 510\/- per M.T. for goods used for captive consumption i.e., treating them at par with goods sold to bulk buyers. It is also relevant in this connection that the sale to bulk buyers formed a substantial percentage of the total, namely, 23.5, as stated by the learned counsel for the appellants. The findings of the Collector (Appeals) cannot be substantiated ; more so, it does not contain any reasons for arriving at the figure of Rs. 575\/- and confirming the view of the Assistant Collector. In the result, we allow this appeal and set aside the impugned order of the Collector (Appeals). The consequent relief, which flows from this order be given to the appellants.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi National Rayon Corporation Ltd. vs Collector Of Central Excise &#8230; on 11 October, 1983 Equivalent citations: 1984 (15) ELT 201 Tri Del ORDER F. S. Gill, President 1. This appeal is directed against the order of the Collector of Central Excise (Appeals), Bombay dated 11th December, 1979. Originally [&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-55745","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>National Rayon Corporation Ltd. vs Collector Of Central Excise ... on 11 October, 1983 - 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\/national-rayon-corporation-ltd-vs-collector-of-central-excise-on-11-october-1983\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"National Rayon Corporation Ltd. vs Collector Of Central Excise ... on 11 October, 1983 - Free Judgements of Supreme Court &amp; 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