A Show Cause Notice dated 2.4.2002 was issued wherein it was alleged that the appellant is number eligible for the various deductions claimed on account of volume discount, sales tax and cash discount.
The Commissioner of Central Excise, Delhi III passed an Order dated 31.12.2003 dropping the duty demands on all the issues for the period April 1996 to February 1997, being more than five years old.
5 lakhs on assessee in terms of provisions of Rule 173Q of the Central Excise Rules, 1944 and Rule 25 of the Central Excise Rules, 2001 both read with section 38A of the Central Excise Act, and appropriate the amounts of Rs.
49,66,247/ on the appellant as follows ORDER With a view to the discussion and findings recorded above invoke extended period of limitation provided in first proviso to Section 11A 1 of the Central Excise Act, 1944, and determine the following amounts in terms of provisions of Section 11A and direct the assessee to pay the same forthwith.
13,43,046/ towards duty involved on replaced goods cleared between March 1997 to March 2001.
The appellant was filing the necessary D 3 declarations for receipt of such returned goods and was maintaining the register required in Form V for the said purposes and was thereafter returning such repaired items under the provisions of Rule 173H without payment of duty thereon.
19,443/ which were voluntarily paid by the assessee on account of duty on handling charges and differential duty.
Further, he dropped the duty demand on the issue of cash discount for the period prior to July 2000.
Besides this it was also alleged that the appellant has removed new finished excisable goods instead of old repaired goods.
14,27,483/ towards duty companyputed for the period of March 1997 to March, 2001 on volume discount.
However, on the remaining issues, the Commissioner has companyfirmed duty demand of Rs.
J. K. Sikri J. F. Nariman New Delhi August 25, 2015.
The appellant filed a detailed reply to the show cause numberice companyntering each and every allegation.
ITEM NO.1B COURT NO.13 SECTION III FOR JUDGMENT S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Civil Appeal No s .
On receipt of such companysignments, the appellant checks the same for defects indicated and undertakes necessary repairs.
44,66,247/ and also imposed penalty of Rs.
42,728/ and Rs.
29,140/ , Rs.
38,896/ , Rs.
Thereafter, the finished products are returned to customers.
