Customs, Excise and Gold Tribunal - Delhi
Mahavir Aluminium Ltd. vs Cce on 21 February, 2005
Equivalent citations: 2004(175)ELT315(TRI-DEL)
ORDER
S.S. Kang, Vice President
1. Heard both sides. The appellant filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals) whereby the refund in respect of duty paid has been rejected.
2. Brief facts of the case are that the appellants are engaged in the manufacture of Aluminium Extruded products and they filed necessary declarations. The Revenue directed the appellant to include the value of bought out items such as Glass and Hardware items in the assessable value of goods cleared by him. The appellant started paying duty by including the value of glass and other hardware items in the assessable value of the final product. Thereafter, the appellant filed a refund claim on the ground that value of bought out items is not to be included in the assessable value of the goods manufactured by them.
3. The revenue raised a preliminary objection that as appellants were paying duty without protest and after including of the value of bought out items in the assessable value/goods manufactured by them and appellant had not challenged the order of assessment, therefore, the refund is not maintainable.
4. It is admitted by the appellant that the assessment order or direction of the revenue whereby they were asked to include the value of bought out items into the assessable value of the goods manufactured is not challenged by them. In this circumstances, in view of the decision of the Hon'ble Supreme Court in the case of CCE v. Flock (India) Pvt. Ltd. wherein the Hon'ble Supreme Court held that correctness of assessment order cannot be challenged merely by filing a refund where remedy of statutory appeal is available under the Act. In this circumstances, we find merit in the objection raised by the Revenue, therefore, we find no merit in this appeal. The appeal is dismissed.