NDLI: Mysore Rolling Mills (p) Ltd. Vs. Collector of Central Excise, Belgaum

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	Central Excise and Salt Act
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Act(s) Referred	Central Excise Rules (0 of 1944) Central Excise Act, 1944 (1 of 1944)
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Dismissed
Headnote	Central Excise and Salt Act 1944/Central Excise Rules, 1944-- Sections 4, 11A & 35L/Rules 6, 9 & JO-Excise duty-Handling charges to be added for computation of duty-Manufacturer suppressing disclosure of handling charges-What is period of limitation applicable Between September 1974 and May 1977 the appellant received more than 6 lakh rupees from its customers by issue of debit notes over and above the amounts received under regular invoices for manufacturing aluminium wire rods on job basis on their behalf. The Excise Authorities issued notice under Rule 10(i)(c) of the Central Excise Rules, 1944, to the appellant to show cause why the aforesaid amount called as "handling charges" should not be added to the invoice price and differential duty recovered. The Assistant Collector confirmed the demand after cause was shown which was upheld by the Appellate Collector and confirmed by the Tribunal. In the appeal to this Court, on behalf of the appellant it was contended; (1) that on the basis of Rule 6(b)(i) of the Valuation Rules the statutory levy price of aluminium should be adopted as being the price of comparable goods and with effect from 1.10.75 the assessable value should have been fixed under proviso (ii) to s.4(1)(a) or s.4(1)(b) at the same amount, (2) that Rs.60 which was collected as handling charges was not to be taken into account for computing duty and (3) that the notice was barred by limitation.
Judge	Honble Mr. Justice Ranganath Misra
Neutral Citation	1987 INSC 49
Petitioner	Mysore Rolling Mills (p) Ltd.
Respondent	Collector Of Central Excise, Belgaum
SCR	[1987] 2 S.C.R. 318
Judgement Date	1987-02-18
Case Number	4542

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