2004 (11) TMI 150

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....: C.N.B. Nair, Member (T)]. - These two appeals relate to the same dispute. Accordingly, they were taken up for consideration together and are disposed of under this common order. 2. The appellant is a Public Sector Undertaking, manufacturing petroleum products, inter alia, Benzene and Toluene. Since their goods were liable to duty on ad valorem basis during the relevant period, they were requi....

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.... prices. Since the duty amounts paid to the Excise were more than the duty collected from the buyers, the appellant filed a refund application dt. 7-5-1993. This claim was rejected by the Central Excise Authorities holding that the payment of duty was in terms of approved price list. Rejection of this refund claim is the subject matter of Appeal No. E/305/02. The appellant had also filed a revised....

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.... submitted that the assessee is not seeking any revision of approved prices. In fact, the sale of the goods was at the approved prices. According to the Counsel, the error is only in making assessments of consignments and amounts paid based on the approved price lists. It is being pointed out that since the declared prices, which were approved also, were consolidated cum-duty prices, all assessmen....

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....s cum-duty prices. This was the method adopted also while selling the goods to buyers. However, duty payments were made treating the approved prices as ex-duty. In the facts of the present case, we are in agreement with the appellant that this is more a case of error in making assessments and payment of duties than a case where refund is being claimed, based on a change of value. The appellant's c....