2018 (1) TMI 1162

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....omplete vehicle to the principal manufacturer, who are selling the vehicle at higher price than the value at which it is cleared from the premises of the assessee plus value and duty on chassis. The Revenue felt that since the appellant were transferring the goods to the sale depots of the principal manufacturer, the assessable value should be done in terms of Section 4(1) (b) instead of Section 4(1) (a). Since the complete vehicle is manufactured and transferred as finished product from factory of job work to sales depot of principal manufacturer, as such, the place of removal is sales depot as per clause (e) (iii) of sub section (3) of Section 4 of Central Excise Act, 1944 and the transaction value for charging duty shall be the value of ....

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....t has been claimed that the value in column 19 is cum duty price, which is an afterthought and hence cannot be taken into consideration. He also submitted that the Commissioner has dealt with the issue of adjusting transactions wherein the excess and less duty has been paid against with each other and in para 19 of the order has correctly concluded that such adjustment is not permissible as assessment was not provisional at the time of clearance of the goods and there is no other provision of law permitting the same. 4. Heard the parties and examined the records. 5. We find that on merits, the appellant have fairly conceded that they have no case as the issue is squarely covered by the judgment of the Tribunal in the case of Audi Auto....

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....g to which the assessee has paid duty in excess to the extent of Rs. 1,30,63,805/-. Calculation submitted by the defense counsel cannot be accepted. According to calculation sheets in some cases the assessee has paid duty at a value which is higher than the depot price of TML and in some cases the assessee has paid duty at a value which is lower than the depot price of TML. Amount of duty paid in excess has been adjusted against the duty demand which is not permissible under the Central Excise law. This is possible only in those cases where goods are assessed provisionally at the time of clearance from the factory of manufacture. In the present case, the assessee never requested the Divisional Officer for provisional assessment of goods bei....