1997 (3) TMI 178

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....or the Respondent. [Order per : Justice U.L. Bhat, President]. - Appellant is absent in spite of notice of hearing. We have heard Shri T.R. Malik, SDR and perused the papers. 2. Appellant, engaged in the manufacture of Calcium Carbide classifiable under sub-heading 2806.20 of the new Central Excise Tariff, applied for and obtained permission of the proper officer under Rule 173C(11) ....

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.... makes it mandatory for every assessee to file price lists for the goods assessable ad valorem. Restrictions on the removal of goods are also indicated in the various sub-rules. According to sub-rule (11) the Collector may, having regard to the nature of goods manufactured or the frequent fluctuations of market price of such goods, allow an assessee or a class of assessees to declare the price of ....

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.... to the nature of goods manufactured or the frequent fluctuations of market price of such goods. Such power having been conferred on the Collector or authorised officer, in the absence of anything more the power must include power to withdraw permission also. The difficulty is that sub-rule (11) does not indicate the circumstances under which permission can be withdrawn. However, having regard to ....

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....the specified document does not represent the value under Section (4) of the Act; in such a case it shall be the duty of the assessee to pay the deficiency. The normal procedure prescribed in the proviso would be adequate in ordinary cases of discrepancy in value leading to shortage in payment of duty but where there is an abuse of the provision of gross nature, it may be necessary to withdraw the....