Law: Central Excise Act, (I of 1944)

Section: 4

(Central Excise Act (I of 1944)......Ss 3, 3-B, 4 & 36---Determination of value for the purpose of levy of excise duty---Failure to pay duty on the basis of retail price charged from the general body of consumers---Additional duty and imposition of penalty---Reference to High Court---Authority in its report alleged that appellant company was not paying central excise duty on the basis of retail price charged from the general body of consumers---Report had suggested that appellant be directed to make payment of short paid duty being the differential amount between the retail price paid by the general body of consumers and the contracted price---Adjudicating Officer in order-in-original found that appellant was liable to pay differential excise duty along with additional duty and penalty was also imposed on the appellant---Appellate Tribunal had upheld order-in-original passed by Adjudicating Officer and on reference/appeal to High Court, High Court remanded case to the Tribunal---Issue of declared retail price was considered by the hierarchy of the officers of the department and it was after a long process of deliberation that Assistant Collector communicated approval and acceptance of the declared retail price by the competent Authority---Such communication of acceptance by itself constituted an order which could not be reviewed or revoked, unless the department was in possession of some definite information regarding the evasion of excise duty through concealment/ suppression of facts---No such allegation was levelled either in show-cause notice issued to the appellant or in order-in-original---As soon as acceptance of declared retail price was communicated to the appellant, the transaction regarding the supply of goods became past and closed transaction from. the end of the department which could not be interfered with by Departmental Officers on flimsy grounds---Retail price earlier accepted by the department, could not be discarded for the purpose of charging excise duty---Department was directed to charge 'excise duty on the retail price accordingly. Crescent Textile Limited Lyalpur v. C.B.R. 1980 SCMR 773; Premier Tobacco Industries v. Deputy…

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