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Final Order No. 733/98-A arising from in Appeal No. E/1111/93-A. Case: Collector of C. Ex., Rajkot Vs Gujarat Heavy Chemicals Ltd.. Central Information Commission

Judgment Cited in Precedent Map Related
Vincent
Case NumberFinal Order No. 733/98-A arising from in Appeal No. E/1111/93-A
CounselFor Appellant: Shri M. Ali, JDR and For Respondents: Shri P. S. Jassal, General Manager.
JudgesU.L. Bhat, President and Shri K. Sankararaman, Member (T)
IssueCentral Excise Act, 1944 - Section 4
Judgement DateMay 05, 1998
CourtCentral Information Commission

Order:

U.L. Bhat, President, (New Delhi)

  1. Being aggrieved by the Order-in-Appeal No. 81/93, dated 29-1-1993 reversing the Order-in-Original No. 31/91, dated 27-5-1991 passed by the Assistant Collector of Central Excise has filed the present appeal.

  2. Respondent, engaged in the manufacture of Soda Ash in the factory in Gujarat State, was availing the benefit of Sales Tax Incentive Scheme available to units in backward and remote areas. The State Sales Tax payable in Gujarat was 7.2% and the Central Sales Tax payable for Inter State sales was around 4%. In this view appellant filed price lists declaring higher price for buyers in Gujarat State and lower price for buyers in States other than Gujarat State and on approval thereof was paying appropriate duty. In respect of the period June, 1988 to June, 1990 eight show cause notices were issued stating that for clearances made to States outside Gujarat, assessable value should be determined on the basis of the higher price charged to buyers in Gujarat State. The notices proposed demand of differential duty on this basis. Though respondent resisted the notices, the Assistant Collector...

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