SRI MATHAVALAKSHIMI MILLS LTD. Vs. CCE

JUDGEMENT

(1.) THE appellants are manufacturers of cotton yarn etc. They cleared goods from their factory to their own depots/consignment agents, paying duty on the declared prices. The subsequent clearances of the goods by the depots/ consignment agents were at a price lesser than the price declared at the time of clearance from the factory. The appellants applied for refund of the excess duty paid on such goods. Three such refund claims relating to the periods November 1996 to January 1997, May -June 1997 and November - December 1997 are the subject matter of the present appeals.

(2.) THE Original Authority rejected the refund claims, holding that, as per the amendments made to Section 4 of the Central Excise Act by the Finance Act 1996, the place of removal included depots, consignment agents' premises etc. and the price adopted at the time of factory clearance to depots was deemed price and final since time of removal from the depots was deemed to be the time at which the goods were cleared from the factory. The appeals filed by the assessee against the orders of the original authority were rejected by the Commissioner (Appeals). Hence the present appeals of the assessee.

(3.) AFTER examining the records and hearing ld. SDR, I find that the short question arising in each of these appeals is already covered against the appellants by decisions of this Tribunal, for instance, Camphor & Allied Products Ltd. v. CCE Lucknow : 2000 (122) ELT 171.