SHIVA GLASS WORKS CO Vs. UNION OF INDIA

JUDGEMENT

(1.) In these rules the petitioner Shiva Glass Works Company Ltd. challenged the show cause notice given by the Superintendent of Central Excise, Inspection Unit No. 1, Calcutta X Division. The said show cause notice is in the following terms : "To, M/s. Shiva Glass Works Co. Ltd., 128, B.T. Road, Calcutta. L. 4. no. 1/Glass/61(1) Head Office at 27, Brabourne Road, Calcutta. Gentlemen, Whereas it appears that M/s. Shiva Glass Works Co. Ltd., cleared the excisable goods (Glass and Glasswares) manufactured in their factory without declaring the correct assessable values of different items in their price lists effective during the period from 1-9-72 to 31-5-73 and charged extra amount as additional transportation, special packing, loading and unloading charges' in respect of each and every individual item of sale to their different customers (including wholesale dealers) in their separate set of sale bills and whereas it appears that proper Central Excise Duties were not paid under Rule 173 C of Central Excise Rules, 1944 on those clearance due to which the following duties have been short levied and whereas the said amount is recoverable from the said M/s. Shiva Glass Works Co. Ltd., under Rule 10 read with Rule 170J of C.E. Rules, 1944 the said M/s. Shiva Glass Works Co. Ltd., are hereby required to show cause to the Asstt. Collector of Central Excise Calcutta X Division, 18 Rabindra Sarani, Cal. 1 why the minimum of the additional amount as found to have been charged for different items as mentioned in Annexure 'A' at the rates mentioned against each item in Col. 8(b) of annexure 'A' should not be taken in consideration in fixing the correct assessable value and why the said M/s. Shiva Glass Works Co. Ltd., should not be required to pay duty on the said amount. 1. Particulars of the goods to which the short levy relates and particulars of the relevant clearance documents, if any vide annexure 'B' and R.T. 12s and G.P.I, is for the period from 1-9-72 to 31-5-73

(2.) Period to which the short levy relates 1-8-72 to 31-5-73.

(3.) Amount of short levy Rs. 1,01,137.11-(as detailed in annexure enclosed)