ASSISTANT COLLECTOR OF CENTRAL EXCISE SUPERINTENDENT OF CENTRAL EXCISE KOTTAYAM UNION OF INDIA MADRAS RUBBER FACTORY LIMITED Vs. MADRAS RUBBER FACTORY LTD

JUDGEMENT

(1.) The above cases are involving a Company known as Madras Rubber Factory Ltd. (popularly known as MRF Ltd.). MRF has four factories Kottayam (Kerala) Madras (Tamil Nadu) Arkonam (Tamil Nadu) and Goa (Union Territory) engaged in the manufacture of automotive tyres, tubes and other rubber factory products. Each of these factories are under jurisdiction of different Assistant Collectors. The 4 proceedings arising for our consideration are as under:

(2.) These proceedings are now arising for our consideration after the pronouncement of the Judgment by this Court in the case of Union of India v. Bombay Tyres International Ltd. (1983) 14 ELT 1896 decided on the 7th October 1983 and the clarificatory order passed by this Court in the game case of Union of India v. Bombay Tyres International Ltd. reported in (1984) 17 ELT 329. This clarification was given by the Supreme Court on 14th and 15th November 1983. Pursuant to hearings held in this Court in several cases relating to post manufacturing expenses and after the latter clarificatory order in the case of Union of India v. Bombay Tyres International Ltd. (supra), the Tribunal (CEGAT) decided the Review Notice and set aside the order of the Appellate Collector on I st February, 1984 and on 9th February, 1984 the Civil Appeal No. 793 of 1984 was admitted. Format orders were passed by this Court in the pending appeals relating to post manufacturing expenses. Even in the present matters format orders were passed on or around 3rd May, 1984. Format orders were also passed in the pending Writ Appeal No. 590 of 1979 pending before the High Court at Madras. In accordance with the format orders and within the time-frame stipulated, amendments to price lists were to be filed by MRF Ltd. The present appeals are now to consider the various deductions claimed by MRF Ltd. and/or disallowed and/or not allowed by the Assistant Collector, or allowed by the Assistant Collector, in the various jurisdictions qua the factories of MRF Ltd. in the cross appeals of the Union of India and the MRF Ltd.

(3.) For the sake of convenience, the deductions arising for consideration of this Court can be summarised as under:-