NDLI: Commissioner of Central Excise, Pune Vs. Hindustan National Glass and Industries Limited

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	Central Excise Act
Content Type	Text
Resource Type	Law Order
Jurisdiction	India
Act(s) Referred	Central Excise Act, 1944 (1 of 1944)
Case(s) Referred	Referred Case 0 Referred Case 1
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Allowed
Headnote	Central Excise Act, 1944 - Under Valuation - Short payment of duty - Manufacturers-assessee received advance from purchasers for the goods and was giving discount to the said companies - Non-addition of additional consideration received from customers in form of advance, thus, notional interest accrued thereon is to be added to sale price - Non-addition resulting in depression of assessable value of the goods - Demand raised by Adjudicating Authority being duty payable on the said additional consideration as also imposition of penalty - Appeal before tribunal - Tribunal held that the revenue had not been able to discharge the onus by adducing cogent material evidence that the advances obtained from buyer had been instrumental in depression of price; and that there was no nexus of interest with price, thus, the order of demand was not acceptable and no penalty could be levied - On appeal, held: Sale price agreed between two competing parties may get depressed, when substantial and huge advances are periodically extended and given with the objective and purpose that the sale price paid or charged would be lowered, to set off the consideration paid by grant of advances - There should be a connect and link between the two i.e. the money advanced it should be established was a consideration paid which could form the basis for depression of sale price - Evidence and material to establish the same should be placed on record - On facts, there has to be application of mind by the tribunal regard being had to the amount of money paid by purchasers, and what is the effect of the sales made to the two companies in percentile terms, whether this had the effect of depressing the sale price - Onus would be on the revenue - Revenue granted liberty to produce the documents to discharge the onus - Matter remitted to the tribunal for fresh disposal.
Judge	N/A
Neutral Citation	2016 INSC 48
Petitioner	Commissioner Of Central Excise, Pune
Respondent	Hindustan National Glass And Industries Limited
SCR	[2016] 1 S.C.R. 250
Judgement Date	2016-01-14
Case Number	1829

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