Search Results Page

Search Results

1 - 2 of 2 (0.89 seconds)
M/S. Ballarpur Industries Ltd. vs Asstt. Collector Of Customs And Central ... on 17 January, 1995 cites

Assistant Collector Of Central Excise, ... vs Ramdev Tobacco Company on 25 January, 1991

4. Two contentions were raised in the writ petitions and the very same contentions have been raised in these appeals. Counsel for the appellant, however, fairly conceded that so far as the first contention based on the expression "other legal proceedings" in Section 40(2) of the Central Excises and Salt Act, is concerned, the same stands squarely covered against the assessee by the decision of this Court in Assistant Collector of Central Excise, Guntur v. Ramdev Tobacco Co. . We, therefore, need not detain ourselves on the first contention.
Supreme Court of India Cites 15 - Cited by 39 - A M Ahmadi - Full Document

Rainbow Industries (P) Ltd vs Collector Of Central Excise, Vadodara on 4 October, 1994

5. The second contention urged on behalf of the appellant is that the Department having accepted the classification of goods and the price list year after year was estopped from questioning the same as Rule 10 of the Rules did not permit change in the classification list retrospectively. Reliance was placed on the decision of this Court in Rainbow Industries (P) Ltd. v. Collector of Central Excise, Vadodara wherein this Court held that once the Department accepted the price list, acted upon it and the goods were cleared with the knowledge of the Department, then in the absence of any amendment in law or judicial pronouncement, the reclassification should be effective from the date the Department issued the show cause notice. The reason for it is, say their Lordships, clearance with the knowledge of the Department and not intentional evasion of duty. On this line of reasoning it was held in that case that the appellant was not liable to pay duty in respect of the past period prior to the issuance of show cause notice to the appellant. We find it difficult to persuade ourselves to this line of reasoning. Although, in that case the Court did not notice Rule 10 as it stood prior to 6th August, 1976 even though the show cause notice in that case was dated 16th October, 1976, reference was made to Section 11A of the Act which is more or less (substantially) the same. Under the said provision when any duty of excise is found to have been not levied or paid or has been short-levied or short-paid or erroneously refunded, a show cause notice could be issued on the person chargeable with the duty within six months from the relevant date requiring him to show cause why he should not pay the amount specified in the notice. The expression "relevant date" has been defined in Clause (ii) of Sub-section (3) of Section 11A. On the plain reading of the said provision as also Rule 10 as it stood prior to 6th August, 1976 the show cause notice which could be issued within the time limit prescribed under the relevant provision could only be in relation to the duty of excise for a period prior to the issuance of show cause notice. There could be no reason for the issuance of a show cause notice for the period subsequent to the notice as in that case the necessary corrective action could always be taken. But Rule 10 with which we are concerned as well as Section 11A to which a reference is made in the case of Rainbow Industries, the show cause notice which must be issued within the time frame prescribed in the said provisions must relate to a period prior thereto as the purpose of the show cause notice is recovery of duties or charges short-levied, etc. We, therefore, find it difficult to accept the contention that the ratio of the decision in Rainbow Industries is that under Section 11A past dues cannot be demanded. We must, therefore, reject that contention. The observations in the said decision must be confined to the facts of that case.
Supreme Court of India Cites 1 - Cited by 25 - R M Sahai - Full Document
1