TaxTMI 
TaxTMI 
1997 (4) TMI 74
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....rders in course of proceedings under the Central Excise and Salt Act. 2.The appellants are manufacturers of sheet glass which at the material time was chargeable to Central Excise duty on ad valorem basis. The appellants used to file their price lists in accordance with the procedure prescribed by the Central Excise Rules (hereinafter referred to as the 'Rules') and pay duty according to their calculations. The trouble in this case arose with the price list No. 38/1979 which was filed on 4-7-1979. A show cause notice dated 7-7-1979 was issued by the Asstt. Collector of Central Excise calling upon the assesssee to explain as to why certain deductions claimed by them should not be added back to the excisable value of the goods. This was foll....
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....lines given by the High Court. 5.The Central Excise authorities did not prefer any appeal against the order of the High Court. On 7-3-1983, the Assistant Collector issued another show cause notice as to why claims for various deductions should not be disallowed. By final order dated 6-9-1984, the Assistant Collector rejected the claims for deductions following the law laid down by this Court in the case of Union of India v. Bombay Tyres International Ltd. & Ors., [1983 (12) E.L.T. 869 (S.C.) = (1983) 4 SCC 210]. A sum of Rs. 4,61,09,242.28p. was demanded for the period from 20-6-1979 to 30-7-1983. By a further order dated 17-10-1984, the Assistant Collector made another demand for differential duty amounting to Rs. 27,81,826.87p. for the p....
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....e instant case, however, there was a series of notices issued by the excise authorities. Although show cause notice dated 5-7-1979 was quashed by the Patna High Court, the other notice had not been quashed. In any event, the Tribunal has pointed out that the excise authorities wrote to the appellant repeatedly for production of the bills and account books for the purpose of "determination of duty liability". The Tribunal held that the Assistant Collector's letter dated 5-12-1983 was nothing but a notice for levy of `differential duty'. 9.In Gokak Patel Volkart Limited v. Collector of Central Excise, Belgaum, 1987 (78) E.L.T. 53 (S.C.) = (1987) 2 SCC 93, it was held by this Court that issue of show cause notice under sub-section (1) of Sect....
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....ase, the assessee can claim refund, in the other, the department can realise tax which was not levied or short-levied. Under Section 11A, the period of limitation has to be calculated from the 'relevant date' as defined. The important point is that this Court recognised that in a self assessment scheme, where the assessee calculated and paid the amount of duty, nothing but a provisional assessment had taken place which was subject to final assessment. The period of limitation in such case will run from the date of making of the final assessment. 12.Mr. Dave drew our attention to the case of Collector of Central Excise, Baroda v. M/s. Kosan Metal Products Ltd., 1988 (38) E.L.T. 573 (S.C.) = (1988) Supp. (1) SCC 135. In that case, brass rods....
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....made afresh in accordance with the guidelines given by it. No question of giving any notice under Section 11A arises at this stage. The provisional assessment was quashed by the High Court and direction was given to recompute the value of the excisable goods. This could only be done in accordance with the substantive provisions of Section 4 and in accordance with the procedure laid down in Rule 173-I which at the material time stood as under : "Assessment by proper officer. - (1) The proper officer shall on the basis of the information contained in the return filed by the assessee under sub-rule (3) of Rule 173G and after such further inquiry as he may consider necessary, assess the duty due on the goods removed and complete the assessment....
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.... assessee has to pay the deficiency by making a debit in the account-current within ten days of the receipt of the copy of the return from the proper officer. If the duty on final assessment payable by the assessee is less than what he has actually paid, the assessee is entitled to take credit in the account-current for the excess payment. No question of any show cause notice under Section 11A arises at this stage. The duty has to be paid by making adjustment in the account-current which has to be maintained by the assessee within ten days' time. 17.Section 11A deals with recovery of duty not levied or not paid or short-levied or short-paid or erroneously refunded. Proceedings under Section 11A have to be commenced with a show cause notice....