RELIABLE SAFETY GLASS, SHRI Vs. CCE

JUDGEMENT

(1.) The first appellant is a manufacturer of glass and glass products which are liable to Central Excise duty. In the impugned order, the differential duty demand of about Rs. 49 lakhs has been confirmed on the ground that the appellant evaded payment of duty to that extent in respect of clearances made during the period 1996 to 2002. There are also penalties imposed, including on the officers of the company, and demand for payment of interest on the duty evaded. Second to fourth appellants are the penalised officers of the first appellant.

(2.) The duty demand is in respect of supplies made to Indian Railways under DGS&D rate contracts. The differential duty demand has been made on the ground of incorrect valuation of goods and clandestine manufacture and removal of the goods.

(3.) The valuation dispute is on account of two grounds. The first ground is that the appellant should have included charges attributable to "Sound Delivery Charges" in the assessable value of the goods. The second is that certain extra charges levied by the appellant for monogram printing, edge grinding etc. should form part of the assessable value of the glass products.