1987 (1) TMI 96

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.... stage, in 1981, the Excise Authorities were taking a view that the same was not includible in the assessable value. Thereafter, in 1983, a sort of instruction was issued inter-departmentally to the Collector (Appeals) to include the said value in the assessable value for the purpose of charge of excise duty. 3. It is asserted that the petitioners have been submitting their price lists from time to time and the same were being approved right till end of July, 1986, in these price lists the petitioners did not include the value of the aforesaid four-year service contract. At the same time it appears, that the Excise department, in spite of the earlier instructions not to include the said value, had been issuing show cause notices from tim....

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.... are depositing it by way of an interim arrangement made by the Bombay High Court "under protest." So far as the petitioners are concerned, they have challenged the very vires of instructions, dated 27th October, 1983 followed by 14th April, 1986, before us. 8. It is conceded by learned Additional Solicitor General that such administrative instructions as were issued are not binding on quasi-judicial judicial Tribunals in the discharge of their quasi-judicial functions. Therefore, before the Collector (Appeals), the appeal has to be decided without reference to the "Administrative Instructions", on the plain wording and scope of Section 4(4) of the aforesaid Act. 9. Learned Additional Solicitor General also placed reliance on the obse....

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....Bombay High Court from 5th May, 1984. They are collecting additional duty from the customers for the first time and then depositing it. The case of the petitioners is that they have not collected the Additional duty demanded from their customers till the orders of the Assistant Collector, which is under appeal, and thereafter the petitioners in view of the orders of the Assistant Collector are collecting from the consumers and depositing it with the excise authorities. 13. If at this stage the petitioners are called upon to pay the demand in pursuance of the orders of the Assistant Collector, which is subject matter of appeal before the Collector (Appeals), they will be called upon to, in fact, pay to the Central Excise Authorities an am....