SMITHKLINE BEECHAM CONSUMER HEALTHCARE LTD. Vs. CCE

JUDGEMENT

(1.) THIS is an application in the nature of writ petition on behalf of the company as well as the representative of the company as against the appropriate authority of the Central Excise virtually challenging the impugned order dated 16th June, 1999 passed by the Commissioner (Appeals) Central Excise, Calcutta being No. V(CH.19) 2/ XAP -33 -Cal -I/98/2414 in respect of a condition of pre -deposit of Rs. 50 lakhs by applying Section 35 -F of the Central Excise Act, 1944.

(2.) ACCORDING to the writ petitioners, there are four account of disputes; (a) discounts to the wholesale dealers; (b) distribution expenses incurred at depots; (c) sales tax; (d) notional interest.

(3.) IT was further directed that such order of demand will be considered by the concerned Assistant Commissioner as per the guidelines laid down in a circular as given thereunder which has been issued in the light of the decision of the Apex Court in the case of Metal Box (I) Ltd. v. CCE, Madras reported in : 1995ECR625(SC) . However, at the time of passing such order of demand, the appellants are directed to deposit a sum of Rs. 50 lakhs as above only on the confirmed demand of Rs. 1,14,75,120.