ITI LIMITED Vs. COMMISSIONER OF CENTRAL EXCISE, MADRAS

JUDGEMENT

(1.) THIS is an appeal filed by M/s. ITI Ltd. against the impugned order, dated 7 -1 -1987 passed by the Collector of Central Excise (Appeals), Madras.

(2.) SHRI Krishna Murthy, Finance Manager, appearing for the appellants drew our attention to the findings portion of the impugned order which is as under : I have carefully considered the above submissions of the appellants. I find that the Assistant Collector has not denied to the appellants the deductions, on account of Octroi and insurance charges. In fact, the appellant have not produced the documents evidencing payment of octroi and insurance charges for the different clearances. They stated that gate -pass wise, payment of octroi and insurance charges cannot be produced. However, they may produce actual octroi and insurances charges incurred by them invoice wise for sales from their depots. If such evidence is produced by appellants within a period of three months from the receipt of this order the Assistant Collector is directed to allow deductions from the prices charged from their depots. As for the adoption of Bombay prices, evidence may be produced by appellants that such price includes cost of supply of bought -out items in addition to the cost of the excisable goods and upon production of such evidence, within the above stated period the Asstt. Collector will allow suitable deductions. Except for the above modifications, in the order of the Assistant Collector, the appeal is otherwise rejected.

(3.) CONSIDERING the facts and circumstances and in view of the request made by the party to enable him to produce the evidence, we are of the view that one more chance is to be given. In the view we have taken, we are remanding the matter to the jurisdiction of the Assistant Commissioner to decide the issue afresh and to pass an appropriate order in accordance with law on providing an opportunity to the party. Thus this appeal is disposed of in the above terms.