AI Drafter 
TaxTMI 
TaxTMI 
TaxTMI 
1984 (8) TMI 318
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....ore the Tribunal. 2. In this case very voluminous paper books containing correspondence, price-lists etc., have been filed, and the arguments before us took considerable time. Nevertheless we find that the actual issue to be decided falls within a very narrow compass. 3. The appellants are manufacturers of tools falling under Items 51A and W of the Central Excise Tariff. It appears that while selling their goods they charge two sets of prices a lower price for sales to Government, Government undertakings and local bodies, and a higher price for other purchasers, referred to as "Industrial Consumers". They accordingly filed price-lists showing different prices charged to the different "classes" of customers. Under his letter ....
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....hat the prices in each case should be accepted as the normal price under Section 4 of the Central Excises and Salt Act as revised. He directed that the price-lists under dispute should be approved. 7. Thereafter, on different dates between 8-6-1978 and 13-10-1978, the appellants submitted six price-lists in respect of the goods which had been already cleared by them for payment of duty and for sale to Government etc., at the prices approved for industrial consumers. They sought approval of these price-lists with effect from 1-10-1975, that is, the date from which Section 4 of the Central Excises and Salt Act as revised had come into force. 8. The Assistant Collector (Shri Amarnani) observed that the appellants should have fi....
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....and was upheld by Assistant Collector, Shri Mohan Das, they had filed fresh price-lists in accordance with the approved basis, but these had been wrongly rejected on the ground that they had been filed too late (as held by Assistant Collector Shri Amarnani) or that retrospective amendment of price-lists could not be allowed (as held by the Assistant Collector). 11. It was pointed out to Shri Parsurampuria that there had indeed been inordinate delay on the part of the appellants in filing the fresh price-lists. The order of Shri Mohan Das was dated 17-1-1977, whereas the revised price-lists were filed on different dates from 8-6-1978, that is, a year and half afterwards. Considering that they should have had full particulars of the g....
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....sts submitted by us in respect of the supplies made and to be made to Government, Government Undertakings and Local Bodies etc., according to the prices shown therein as per their orders and our order confirmations to them. We shall be clearing the HSS Parallel Shank Extra Long Drills and Taper Shank Extra Long Drills at the rates shown in price list No. 23 applicable to Industrial Consumers claiming discounts etc., as shown therein to facilitate the day-to-day clearances for making supplies to Government, Government Undertakings and Local Bodies etc. The duty on such clearances will be paid Under Protest as our prices to them are firm and fixed." Shri Parsurampuria stated that if their revised price-list corresponding to price-list No. ....
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....llate remedies and have ultimately come up before us. 16. There has certainly been a lapse on the part of the appellants in delaying for nearly one and a half years the submission of new price-lists after Assistant Collector Shri Mohan Das gave a decision in their favour. However, if they are deemed to have made their clearances under protest at the initial stage, this delay should not invalidate their claim. 17. Again, instead of filing new price-lists, the appellants could have resubmitted the price-lists which they originally submitted and which had been returned to them by the Superintendent, on the basis of a view which was subsequently held to be incorrect. If they had done so, the Central Excise authorities had no rea....
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....e view that the prices for Government etc., were not acceptable. In any event, the existence of an alternative course would not mean that the course adopted by them, if permitted by law, should not be treated as effective. 19. In the result, we hold that, on the strength of the protest made by the appellants in their letter dated 15-1-1976, the new price-list filed by them for goods as described in that letter for being supplied to Government, Government Undertakings and Local Bodies, should be accepted and consequential relief granted to the appellants. In order to leave no scope for doubt, we shall clarify the position further. Goods which satisfy the following conditions :- (1) Answer to the description "HSS Parallel Shank Ext....