TaxTMI 
TaxTMI 
TaxTMI 
2016 (10) TMI 79
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..../2005 dated 23.12.2005, PI/159/2006 dated 27.04.2006 and PI/285/2006 dated 10.08.2006 passed by the Commissioner of Central Excise (Appeals), Pune-I. 2. Since these appeals are in respect of the very same appellant and the issue being the same, they are being disposed of by a common order. 3. The relevant facts that arise for consideration are appellants were clearing their final product i.e. Motor Vehicles to their dealers at a fixed rate and allowing the quantity discount based on turnover of the said dealers. The discount proposed to the dealers is determined on the calendar year based performance on off take. On the request of the appellant herein, the assessment were provisional. The said provisional assessment were finalised; the tu....
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....e High Court of Karnataka in the case of Toyota Kirloskar Auto Parts Pvt. Ltd. Vs. CCE, LTU, Bangalore [2012 (276) ELT 332 (Kar.)], and Tribunal s decision in the case of Raptakos Brett Vs. CCE [2016-TIOL-138-CESTAT-MUM] categorically laid down law such as to adjustment the excess payment of duty and short payment of duty can be made when provisional assessment are finalised. Same view had been taken by the Tribunal in the case of Jonas Woodhead & Sons Vs. CCE [2015 (329) ELT 577 (T)]. He would submit that the demand confirmed under this head is liable to be set aside. It is his further submission that as regards the issue of allowing of discount even to non-achieving dealers, the said discount was passed in order to encourage the dealer to....
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....225/ - was ordered for recovery saying that there is no provision to adjust the amount in C.Ex provisions .Refund can be claimed only under 11B of CEA 1944. viii) Commissioner (Appeals) upheld the order of revenue and allowed the revenue's appeal on the following grounds. a) Party is required to file a separate refund application under sec 11 b of the CEA '44. b) Duty burden has already passed to the customer and it is incorrect to adjust the excess duty short paid even when he was of the view that the duty incidence has been passed to the end user and was required to credited to the welfare Fund. c) it is settled law in the matter of M/s Sngham Processors (Bhilwara) Ltd Vs Collector, 2000(120)ELT 138(T) held that once the d....
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....evenue s case is that appellant is not eligible to claim the deduction of trade discount which is named as turnover discount and adjustment of duty with short payment of duty of finalisation and extending discount to non performing dealers. Firstly, we find that the impugned order is not sustainable in respect of all the three points; as regards of extending the discount to non performing dealers, the denial of deduction of such discount from the assessable value seems to be incorrect, as there is no reason for disallowing the same. It is an admitted fact that the discount is extended to non performing dealers also and that it has been passed on. We agree with the learned Counsel that by extending such discount it will encourage the dealers....
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....cise, as the case may be, deem fit, binding the assessee for payment of difference between the amount of duty as may be finally assessed and the amount of duty provisionally assessed. (3) The Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, shall pass order for final assessment, as soon as may be, after the relevant information, as may be required for finalizing the assessment, is available, but within a period not exceeding six months from the date of the communication of the order issued under sub-rule (1) : Provided that the period specified in this sub-rule may, on sufficient cause being shown and the reasons to be recorded in writing, be extended by the Commissioner of Centr....
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....id in terms of provisional assessment is less than the duty payable after the final assessment, the assessee is liable to pay the interest on the short fall. In the entire scheme of Rule 7, there is no indication that when an assessee is permitted to pay duty in pursuance of a provisional assessment order, if he is dealing with more than 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....