HOWKINS COOKERS LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) This petition seeks quashing of order of assessment dated 19.10.2010, Annexure P-8, under the provisions of the Central Excise Act, 1944 (for short, ?the Act?).

(2.) Case of the petitioner is that it applied for provisional assessment under Rule 7 of the Central Excise Rules, 2002 (for short, ?the Rules?) for payment of duty on provisional basis based on MRP less abatements of 35%. Provisional assessment was made accordingly. By impugned order, final assessment was made at MRP without any abatement, without deducting sales tax, central excise and rebate.

(3.) Contention raised in the writ petition is that the petitioner was not given adequate opportunity of being heard before passing the impugned order. In any case, discount usually C.W.P. No.19623 of 2010 given to the buyers and sales tax and excise components were not taken into account, even though these facts were noticed in the order of provisional assessment.