CUSTOMS ACT, 1962

Section 154

Rectification of mistake - Ascertainment of RSP for the purpose of assessment under section 4A in respect of clearances made prior to issue of Notification No. 13/2008-CE(NT) - -

Issue arose under consideration as to whether it was permissible to ascertain RSP for the purpose of assessment under section 4A of CEA, 1944, in respect of clearances made prior to issue of Notification No. 13/2008-CE(NT). Assessee pointed out that this ROM application was with reference to order of Tribunal that the said order was an interim order referring certain issues to President for constitution of a Larger Bench. Held:Prima-facie, alteration in RSP happened fraudulently at the behest of assessee and therefore, assessee should be affixed with the liability to pay Central Excise duty as manufacturers. However, since this view differs from the view taken by coordinate Bench in the case of Acme Ceramics v. Commissioner of Central Excise, Rajkot 2014 (304) E.L.T. 588 (Tri.--Ahd.) : 2014 TaxPub(EX) 936, the matter needed to be referred to the Larger Bench for resolution of conflict. The issue regarding liability to pay Central Excise duty of manufacturer vis-a-vis dealer also needs to be referred to a Larger Bench.

REFERRED : Ocean Ceramics Ltd., Arvind Ceramics, R Kumar, Crystal Ceramics Industries (P) Ltd. v. C.C.E. & S.T. -Rajkot, C.C.E. & S.T. -Ahmedabad-III 2019 (366) E.L.T. A97 (Tri.--Ahd.) Acme Ceramics v. Commissioner of Central Excise, Rajkot 2014 (304) E.L.T. 588 (Tri.--Ahd.) : 2014 TaxPub(EX) 936 M/s. Acme Ceramics and others v. CCE Rajkot 2014 (304) E.L.T. 542 (Tri.--Ahmd.) : 2014 TaxPub(EX) 925

FAVOUR : Matter remanded

A.Y. :

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