{"id":63376,"date":"1996-09-23T00:00:00","date_gmt":"1996-09-22T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/collector-of-central-excise-vs-bhiwani-textiles-ltd-on-23-september-1996"},"modified":"2015-06-14T15:51:18","modified_gmt":"2015-06-14T10:21:18","slug":"collector-of-central-excise-vs-bhiwani-textiles-ltd-on-23-september-1996","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/collector-of-central-excise-vs-bhiwani-textiles-ltd-on-23-september-1996","title":{"rendered":"Collector Of Central Excise vs Bhiwani Textiles Ltd. on 23 September, 1996"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">Collector Of Central Excise vs Bhiwani Textiles Ltd. on 23 September, 1996<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1996 (88) ELT 396 Tri Del<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>U.L. Bhat, J. (President) <\/p>\n<p>1. Appellant filed a price list for a particular period which was approved and clearances were made accordingly. For a subsequent period, appellant submitted a revised price list lowering the price and pending approval, cleared goods paying excise duty computed on the lower price. Assistant Collector issued notice to the appellant to show cause why differential duty should not be recovered and penalty should not be imposed. Appellant resisted the notice, but the Assistant Collector confirmed the demand of differential duty and imposed penalty of Rs. 500.00. This order was set aside by the Collector (Appeals) in appeal on the ground that the demand was time-barred. This order is being challenged by the Department.\n<\/p>\n<p>2.    We find that the reason which weighed with the Collector (Appeals) may not be justifiable, but for another reason, the order has to be confirmed. Though at the time of clearance, the revised price list had not been approved, it was approved subsequently. That being so, there is no differential duty requiring demand or collection. Of course, there was technical breach of Rule 173C(2) (vi) of the Central Excise Rules, 1944. However, in the circumstances, levy of penalty could not be justified.\n<\/p>\n<p>3.    The appeal is dismissed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi Collector Of Central Excise vs Bhiwani Textiles Ltd. on 23 September, 1996 Equivalent citations: 1996 (88) ELT 396 Tri Del ORDER U.L. Bhat, J. (President) 1. Appellant filed a price list for a particular period which was approved and clearances were made accordingly. For a subsequent period, appellant [&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-63376","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>Collector Of Central Excise vs Bhiwani Textiles Ltd. on 23 September, 1996 - 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\/collector-of-central-excise-vs-bhiwani-textiles-ltd-on-23-september-1996\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Collector Of Central Excise vs Bhiwani Textiles Ltd. on 23 September, 1996 - Free Judgements of Supreme Court &amp; 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