TaxTMI 
TaxTMI 
2024 (6) TMI 370
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....xact value of goods, due to different sales tax and discount rates at different RWH/ SPDs from where the goods were actually sold, the Appellant resorted to provisional assessment starting April 2001, adopting the following methodology: Provisional assessment of value at the time of clearance (in excise invoice) Final assessment of value UMRP less provisional discounts and sales tax (basis the previous year figures) UMRP less actual pre-dominant discounts and sales tax (basis the actual figures, supported by the CA Certificate) Note: invoices on sample basis were provided along with CA certificate and detailed workings reflecting invoice wise details. 2.3. The above methodology was approved by the Assistant Commissioner vide the Final Assessment Order-in-Original No. 03-MP/AC/PA/07-08 dated 28.05.2007 passed for the quarter April 2001 to June 2001, wherein the differential duty amounting to Rs. 1,32,981.42/- was worked out and paid by the Appellant and the methodology of working out the final assessment was approved. The said order has attained finality, having not been challenged by either party. 2.4. Accordingly, for the period July 2001 to May 2006 ....
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....ce, the proper course is to issue a SCN and pass a speaking order. * Matter is remanded with following directions: * If department seeks revision of terms of finalization, it is at liberty to issue SCN and proceed further in the matter, * Appellant to furnish details sought by the department, * If after going through the details, the department feels the methodology is liable to be changed, it may do so after following principles of natural justice. 07.03.2011 and 05.07.2011 Letters from department to produce relevant documents to the department. 12.07.2011 Apart from the documents already submitted [viz. CA certificate, detailed calculation sheet showing excise invoices and actual sales invoices for the entire period and sample invoices of sales from RWHs], the Appellant also furnished the statement of actual discount percentage and sales tax percentages for each month, for each location. 29.07.2011 The department's letter requesting the Appellant to submit relevant documents, which was never received by the Appellant due to which it could not respond. [referred to in the Para 5 of the SCN issued by the department] 21.11.2011 SCN i....
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....nd the calculation sheet duly certified by the Chartered Accountant. 7. Aggrieved from the said order, the appellant is before us. 8. The Ld. Counsel for the appellant submits the provisional assessment finalized as per approved methodology and CA certificate cannot be disregarded for the subsequent period without pointing out the flaw in the said methodology. To support this contention, he relied on the decision of the Hon'ble Apex Court in the case of Commissioner of Central Excise, Pune-II v. SS Engineers, 2023VIL-68-SC-CE wherein it has been held that Department cannot adopt a stand in the subsequent period diverting from the stand taken in the previous period. 8.1. He further submitted that CA certificate cannot be disregarded without there being a concrete basis. To support this contention relied on the Supreme Industries Limited vs. Commissioner of Central Excise, Mumbai, 2017 (358) ELT 318 (Tri- Mumbai), and Hero Motor Works Limited v. Commissioner of Customs, (Import and General), 2014 (302) ELT 501 (Del.), Indian Oil Corporation Limited v. Commissioner of C.Ex. & S.T., Vadodara-I, 2019 (370) ELT 487 (Tri-Ahmd), and Commissioner of GS....
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....tment, therefore the Show Cause Notice issued for the extended period of limitation is not sustainable at all. On this ground alone, the impugned order is required to be set aside. 12. We further take note of the fact that the Chartered Accountant has certified the calculations after verifying all the records for the impugned period and furnished a certificate for arriving at the finally assessed value. The same is required to be accepted by the ld. adjudicating authority, as if same is not acceptable, the ld. adjudicating authority was required to point out the discrepancies in the certificate issued by the Chartered Accountant, which is absent in this case. Therefore, the certificate issued by the Chartered Accountant cannot be discarded, as held by this Tribunal in the case of Supreme Industries Limited (supra) wherein it was held as under: - "It is a fact that the appellant had filed price list along with Chartered Accountant's certificate and the same were approved. The assessments were finalised and the RT-12 were also approved. In the show cause notice it has been alleged that certain expenses viz., depreciation and financial expenses have not been considered in....