1997) 5 SCC 311; MRF Ltd. v. Collector of Central Excise, Madras

M/S. Steel Authority of India Ltd. (Unit Bhilai Steel Plant) Ispat Bhawan . Through Its Sr. Manager (F and A) vs. Commissioner of Central Excise Raipur

Bench: Us. 2. Very Briefly Put, The Question Which We Are Called Upon To Consider & Resolve Is As To Whether Interest Is Payable On The Differential Excise Duty With Retrospective Effect That Become Payable On The Basis Of Escalation Clause Under Section 11Ab Of The Central Excise Act, 1944 (Hereinafter Referred To As “The Act”). 3. In This Batch Of Appeals, We Will Treat C.A. No.2150/2012 As The Leading Case. We Will Refer To The Said Case As The Sail Case. In The Said Case Originally, The Appellant Company Which Is Manufacturer Of Various Products Including Rail

…d down in regard to MRF case in paragraph 9. “9. In our view, with the entire change in the scheme of recovery of duty under the Act, particularly after insertion of Act 14 of 2001 and Act 32 of 2003, the judgment of this Court in MRF Ltd. [(1997) 5 SCC 104 : (1997) 92 ELT 309] would not apply. That judgment was on interpretation of Section 11-B of the Act, which concerns claim for refund of duty by the assessee. That judgment was in the context of the price list approved on 14-5-1983. In that case, the assessee had made a claim for refund of excise duty on the differential between the price o…

M/S. Steel Authority of India Ltd. (Unit Bhilai Steel Plant) Ispat Bhawan . Through Its Sr. Manager (F and A) vs. Commissioner of Central Excise Raipur

…fferential between price on the date of removal and the reduced price at which the buyers were sold on the direction of the Government. This claim of the assessee was rejected and the order upheld by this Court as well with the following discussion: 4 (1997) 5 SCC 104 Civil Appeal No. 2150 of 2012 & Ors. Page 24 of 29 Page 25 JUDGMENT 25 “2. We have heard the learned counsel for the assessee. Once the assessee has cleared the goods on the classification and price indicated by him at the time of the removal of the goods from the factory gate, the assessee becomes liable to payment of duty on that date a…

M/S. Modipon Fibre Company vs. Commnr. of Central Excise, Meerut

…rice. In this connection, learned counsel placed reliance on the judgments of this Court in the cases of IDL Chemicals Ltd. v. Collector of Central Excise reported in (1997) 5 SCC 311; MRF Ltd. v. Collector of Central Excise, Madras reported in (1997) 5 SCC 104; J.K. Synthetics Ltd. v. Commercial Taxes Officer reported in (1994) 4 SCC 276; Harshad Shantilal Mehta v. Custodian and ors. reported in (1998) 5 SCC 1 and Associated Cement Companies Ltd. v. State of Bihar and ors. reported in (2004) 7 SCC 642. 6. Dr. R.G. Padia, learned senior counsel appearing on behalf of the Department, submitted t…