1996 (9) TMI 380

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.... which were sold at a later point of time at a higher price from the depots. 3. The learned DR has pleaded that since the goods were sold from the depot at a higher price which was prevailing at the time of clearance of the goods from the factory, some duty element would have come into the sale price which were realised by sales from the automobiles. For that reason the revenue would be entitled to get a duty component from the appellants in terms of Section 11D. The learned lower authority in this regard has held as under :- 4. I have carefully considered the appeal records and the submissions made in the grounds of appeal as well as these made during the personal hearing. I observe that once an assessee pays duty as determ....

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....ty at all unless the sales invoice indicates so. Further in these cases the invoice raised from the duty paid godowns are on the basis of cum-duty price. It could have been a different matter if from the godown the invoice had indicated an element of duty which was higher than the actual duty borne by those goods. The Andhra Pradesh High Court decision cited by the appellants is very relevant to have a proper interpretation of Section 11D and Section 12A. It has been observed by the Honourable High Court that every person referred to in Section 11D and Section 12D can be only the producer or manufacturer of excisable goods as otherwise it will be difficult to enforce the provisions of those Sections. Further Section 11D(2) contemplates an a....

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....ce of the goods in respect of relevant factors placed before the authorities for assessment purposes. In the present case, after the clearance of the goods, taking into consideration the prevailing market conditions the prices of vehicles were revised upwards and these were sold at the price which the market commanded. He also urged that there could be a situation where the prices may be reduced also taking into consideration the demand and supply position. In this case, therefore, if the revenue averments is to be accepted, the respondents still become entitled to the refunds, law does not contemplate reassessing the goods once duty at the appropriate rate and appropriate assessable value u/s 4 has been paid. 5. We have considered ....