TaxTMI 
TaxTMI 
2011 (8) TMI 531
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....haser in relation to the duty paid on the original price would also stand reduced correspondingly. 3. Learned Advocate for the appellants drawing our attention to the Circular No.877/15/2008 dated 17.11.2008 issued by the Board and the unreported decision of the Tribunal in the matter of ECE Industries Limited vs. C.C.E., Rohtak in Excise Appeal No.1449 of 2009 delivered on 8.7.2011 submitted that mere reduction in the price cannot affect the right of the purchaser to avail credit equivalent to the duty paid on the goods in terms of the original price. 4. Learned Jt. CDR on the other hand placing reliance in the decision of the Tribunal in the matter of C.C.E., Shillong vs. Guwahati Carbon Ltd. reported in 2009 (243) ELT 307....
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.... and not duty payable by the said manufacturer. There are many judgments of Hon ble Tribunal in this regard which have confirmed this view. 3. In view of above, it is clarified that in such cases, the. entire amount of duty paid by the manufacturer, as shown in the invoice would be available as credit irrespective of the fact that subseuent to clearance of the goods, the price is reduced by way of discout or otherwise. However, if the duty paid is also reduced, along with the reduction in price, the reduced excise duty would only be available as credit. It may however be confirmed that the supplier, who has paid duty, has not filed/claimed the refund on account of reduction in price. 4 .Trade and field formations may be suit....
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....Central Excise before the expiry of one year from the relevant date in such form and manner as may be prescribed and the application shall be accompanied by such documentary or other evidence including the documents referred to in section 112A as the applicant may furnish to establish that the amount of duty of excise and interest, if any, paid on such duty in relation to which such refund is claimed was collected from or paid by him and the incidence of such duty and interest, if any, paid on such duty had not been passed on by him to any other person. The first proviso thereto provides that where an application for refund has been made before the commencement of the Central Excises and Customs Law (Amendment) Act, 1991, such application s....
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....he duty was provisionally paid and on account of financial assessment, it is revealed that there was excess payment of duty at the time of provisional payment of duty apart from the said provision none of the other provision disclose a situation which could cover the factual matrix of the case in hand. There is no provision under the Act where it is provided that inpite of payment of duty in terms of the price disclosed in the invoices at the time of clearance of the goods if subsequently lesser amount is received by the manufacturer in relation to such goods then the manufacturer would be entitled for reduction in the duty liability in relation to such goods and on that count for refund of the difference in the amount of duty. The fact tha....
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....under clause (cc) of sub-section (3) of Section 4. It provides that the time of removal in respect of the excisable goods removed from the place of removal referred to in sub-clause (iii) of clause (c ), shall be deemed to be the time at which such goods are cleared from the factory. Clause (c) (iii) defines the place of removal to mean a depot, premises of a consignment agent or any other place or premises from where the excisable goods are to be sold after their clearance from the factory. Taking into consideration all this aspects of the provisions of Section 4, it is apparent that the valuation is directly related to the time of removal and place of removal. In the case in hand, we are not concerned with the place of removal as such. Bu....
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.... on account of some agreement between the manufacturer and the buyer which has no sanction under the statute dealing with the duty liability can be of no help to the assessee to claim refund. 17. Considering the Circular as above and perusal of the impugned order disclose that the lower authorities had no advantage of having before them the said Circular. Considering the fact that the decision of the Tribunal in ECE Industries Ltd. case was delivered recently on 8.7.2011 the same was also not available before the lower authorities while deciding the matter. 18. The provisions of law being clearly clarified by the Circular and the said decision and as the authorities had no opportunity to take note thereof, in our considered ....