TaxTMI 
TaxTMI 
2016 (6) TMI 405
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....ern is to be determined in terms of Rule 8 of the Central Excise Valuation Rules, 2000, 115%/ 110% of the cost of production ascertained on the basis of costing standard CAS-4. For this purpose clearances to the sister concern were assessed provisionally under Rule 7 of the Central Excise Rules, 2001. The subject dispute has arisen at the time of finalisation of the provisional assessment for the period April 2003 to March 2004. The original authority found that excess duty was paid with reference to clearances made to sister concern for certain periods while duty was short paid for certain other periods. He adjusted the excess payment towards the short payment and allowed the appellant to file refund claim for the net excess payment. This ....
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.... ascertained in the final assessment, the excess amount so ascertained would become refundable to the assessee. Such excess amount can certainly be adjusted towards any other duty liability of such assessee under the Excise Act, 1944 and Rules made thereunder, however, such adjustments are subject to the applicability of the principle of unjust enrichment. Therefore, before grant of adjustment, the authority will have to ascertain whether such excess amount is to be actually refunded to the assessee or is liable either wholly or partly to be credited to the account of consumer benefit fund and only thereafter make an order of adjustment to the extent the amount is found to be actually refundable and not liable to be credited to the account ....
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....nal assessment.-(1) Where the assessee is unable to determine the value of excisable goods or determine the rate of duty applicable thereto, he may request the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, may order allowing payment of duty on provisional basis at such rate or on such value as may be specified by him. (2) The payment of duty on provisional basis may be allowed, if the assessee executes a bond in proper form with such surety or security in such amount as the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, deem fit, binding the assessee for payment of dif....
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.... the date of refund. (6) Any amount of refund determined under sub-rule (3) shall be credited to the Consumer Welfare Fund: "Provided the amount of refund, instead of being credit to the Fund, be paid to the applicant, if such amount is relatable to (a) The duty of excise paid by the manufacturer, if he had not passed on the incidence of such duty to any other person, or (b) The duty of excise borne by the buyer, if he had not passed on the incidence of such duty to any other person. " This rule governs the grant and finalisation of provisional assessment. Sub-rule 7(3) casts the responsibility on the Assistant Commissioner to pass order for final assessment after the relevant information i....
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....n one goods, they have to be treated separately. Even though the duty payable under the Act is to be calculated under each head of each case ultimately it is the total duty payable for all the goods which are the subject matter of the provisional assessment and final assessment which is to be taken into consideration. If after taking into consideration the duty payable in respect of all the goods and the duty paid in pursuance of the final assessment order, if still the assessee is due in any duty, then for the short fall in payment of duty, the assessee is liable to pay interest. 9. In the instant case, admittedly for certain items the Adjudicating Authority has held the short fall in payment of duty after the final assessment ord....