1984 (7) TMI 358

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....s that the appellants, who are manufacturers of Sodium Silicate are availing the exemption granted under Notification No. 71/78, dated 1-3-1978 but while availing the duty exemption under the aforesaid notification, they did not pass it on to the buyers, nor did they pay duty so collected from the consumers to the Government under these circumstances, the Assistant Collector of Central Excise treated the entire duty-cum-value as assessable value and redetermined the total value for the purpose of exemption under Notification No. 71/78 and accordingly demanded the differential duty. The appeal before the Appellate Collector also failed. 3. Aggrieved by the said order of the authority below, the appellant firm preferred a revision pet....

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....ned by the department unless there is a price revision or change in the duty. Redetermination of the assessable value and denying the full benefit to the appellant is against the Central Excise Rules. 6. Submission made by the Departmental Representative is that as per Section 4(4)(b)(ii) of the Central Excises Act "Value in relation to any excisable goods does not include the amount of excise duty, sales tax and other taxes payable on such goods". The words "duty payable" would mean the actual duty paid. Therefore, when the appellant has collected the full duty and has not paid that much amount of duty to the Government, the amount so retained by the appellant will naturally go to increases the assessable value. Our attention has a....

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....on such goods under this Act; and (b) the aggregate of the effective duties of excise payable under other Central Acts, if any, providing for the levy of duties of excise on such goods, and the effective duty of excise on such goods under each Act referred to in clause (a) or clause (b) shall be - (i) in a case where a notification or order providing for any exemption not being an exemption for giving credit with respect to, or reduction of duty of excise on such goods equal to any duty of excise already paid on the raw material or component parts used in the production or manufacture of such goods from the duty of excise under such Act is for the time being in force, the duty of excise computed with reference to the rate specified in....

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....ral Excises Act, shall be deemed to be and shall be deemed always to have been, as validly levied, assessed or collected as if the amendment made by sub-section (1) had been in force at all material times; (b) no suit or other proceeding shall be maintained or contained in any court for the refund of, and no enforcement shall be made by any court of any decree or order directing the refund of any such duties of excise which have been validly collected if the amendment made by sub-section (1) had been in force at all material times." In view of the above retrospective amendment of the Central Excises and Salt Act, only the money paid as duty by the appellants can be regarded as the duty payable in the Act. Any money recovered by the ma....