SHIVA GLASS WORKS CO. LTD. versus ASSISTANT COLLECTOR OF CENTRAL EXCISE AND OTHERS.

SHIVA GLASS WORKS CO. LTD. versus ASSISTANT COLLECTOR OF CENTRAL EXCISE AND OTHERS.

Where excise duty is paid on price lists provisionally accepted, but the correct duty is yet to be determined after subsequent verification, and no final assessment has occurred, recovery under Rule 10A is permissible.

Parties
Appellant: Shiva Glass Works Co. Ltd.; Respondents: Assistant Collector of Central Excise and Others
Jurisdiction
India
Judgment Date
11 January 1991
Procedural Posture
Civil Appeal / Supreme Court Appeal by Special Leave From Calcutta High Court Division Bench Decision
Outcome
appeal dismissed
Legal Topics
Central Excise, Assessment Procedures, Recovery of Duty
Tax Law Administrative Law Central Excise Assessment Procedures Recovery of Duty

Case Brief

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Parties

Shiva Glass Works Co. Ltd.

Appellant

Assistant Collector of Central Excise and Others

Respondents

Procedural Posture

Civil Appeal / Supreme Court Appeal by Special Leave From Calcutta High Court Division Bench Decision

Legal Issues

  1. 1 Whether recovery of excise duty is permissible when discrepancy in duty payment is detected late under Central Excise Rules, 1944, and whether Rule 10 or Rule 10A applies to the facts.

Ratio Decidendi

Where excise duty is paid on price lists provisionally accepted, but the correct duty is yet to be determined after subsequent verification, and no final assessment has occurred, recovery under Rule 10A is permissible.

Court Disposition

appeal dismissed

Orders

  • Appeal dismissed with costs