Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | assessee mentioning that the chasis having the fitment of Engine No. 69 2 DI and Gear Box GBA 30 1944-s. 4(1)(a)- Excise duty-On chasis of a particular model-Value of chasis depending on its fitments-Chasis in question having standardfitment of Engine No.697 NA and Gear c Box GBA 40-ln the Price List for disputed period Central Excise Act |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Central Excise Act, 1944 - s. 4(1)(a) - Excise duty - On chasis of a particular model - Value of chasis depending on its fitments - Chasis in question having standard fitment of Engine No.697 NA and Gear Box GBA 40 - In the Price List for disputed period, assessee mentioning that the chasis having the fitment of Engine No. 692 DI and Gear Box GBA 30 - On the basis of Price List, revenue demanding differential duty, assuming that assessee recovered an amount over and above value declared in the Price List - Plea that mention of fitment in the Price List was a clerical mistake - Tribunal holding that there was short levy - On appeal, held: In the facts of the case, there was no short levy on the part of the assessee - In absence of any evidence, finding that there was short levy, is not sustainable. Appellant-assessee was manufacturer of chasis for various models of motor vehicles. The value of chasis depended on its fitments. The chasis model in question was having standard fitment of Engine No. 697 NA and Gear Box GBS 40. But the assessee, in its Price List dated 1.11.1994 and 1.4.1995 mentioned that chasis in question was fitted with Engine No. 692 DI engines and GBS 30 Gear Box. Department relying on the Price List, revised differential demand assuming that the assessee had collected Rs.15,290/- per chasis over and above the value declared in the Price List. The demand was confirmed by the concerned authority. The appeal thereagainst was dismissed by the Tribunal. An application for rectification of mistake was also dismissed by the Tribunal. Hence I the present appeals against the two orders of the Tribunal.Assessee contended that mention of Engine No.692 DI and Gear Box GBS 30, instead of Engine No.697 NA and Gear Box GBS 40, in the Price List was a clerical/typing mistake. |
Judge | Hon'ble Mr. Justice Ashok Bhan |
Neutral Citation | 2007 INSC 1203 |
Petitioner | M/s.tata Engineering & Locomotive Co. Ltd. |
Respondent | Commnr. Of Central Excise, Jamshedpur |
SCR | [2007] 12 S.C.R. 683 |
Judgement Date | 2007-11-29 |
Case Number | 1367- 1369 |
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