Shreno Ltd VERSUS C.C.E. & S.T.-Vadodara-i

 

Excise Appeal No.13790 of 2013

(Arising out of OIA-VAD-EXCUS-001-APP-301-13-14 dated 21/08/2013 passed by

Commissioner of Central Excise, Customs and Service Tax-VADODARA-I)

 

Shreno Ltd ……..Appellant

VERSUS

C.C.E. & S.T.-Vadodara-i …….Respondent

 

APPEARANCE:

Shri Saurabh Dixit, Advocate for the Appellant

Shri Rajesh Agarwal, Superintendent (AR) for the Respondent

CORAM: HON’BLE MEMBER (JUDICIAL), MR. RAMESH NAIR

HON’BLE MEMBER (TECHNICAL), MR. RAJU

Final Order No. A/ 10003 /2023

DATE OF HEARING: 20.12.2022

DATE OF DECISION: 04.01.2023

RAMESH NAIR

 

The short issue involved in the above appeal is whether the appellant

is eligible to claim the refund of Central Excise Duty paid on the excisable

goods cleared from the factory premises to depot on stock transfer basis, on

appropriate duty payment, which were eventually given away as free unit

discount alongwith other goods sold/discount given in cash at the time its

sale from the depots. That it is not in dispute that the discount was pre

known and circulated and was actually offered in terms of the pre-existing

discount scheme.

2. Shri Saurabh Dixit, learned counsel appearing on behalf of the

appellant submits that the identical issue in the appellant’s own case has

been decided in their favour by this tribunal vide Final Order No. A/11658-

11679/2019 dated 27.08.2019. He prays that following the very order, this

appeal be allowed.

3. Shri Rajesh Agarwal, learned Superintendent (AR) appearing on behalf

of the revenue reiterates the finding of the impugned order.

4. On careful consideration of the submission made by both the sides and

perusal of records, we find that this issue has come up earlier in the

appellant’s own case in bunch of appeals, this tribunal vide Final Order No.

A/11658-11679/2019 dated 27.08.2019 passed the following order:-

“4. We have carefully considered the submission made by both the

sides and perused the records. We find that in the Show cause

notice, the only charge made for disallowing the discounts is that the

same was not claimed at the time of clearance from the factory in

the invoice. There is no dispute that the appellant have pre-declared

scheme of discount and the same was passed on only sale invoice

issued from the depot. Therefore, the fact of the discount being

passed on is not under dispute. In terms of section 4, the place of

removal in case of depot is the depot from where the goods are sold

and the transaction value at which the goods are sold from the depot

shall be the assessable value. Therefore, the assessable value after

deducting the discount is a credit transaction value and duty is

payable. Therefore, wherever there is difference between the value

charged for which clearance of goods from the factory and the sale

price after discount from the depot on such value there is excise

payment of duty and the appellant is entitled for the same.

Accordingly, we set aside the impugned order and allow the appeals

with a direction to the Adjudicating Authority to dispose of the refund

claim in accordance with law.”

5. In the present case also, the fact is absolutely identical to the facts of

the above decision therefore, the issue is no longer res-integra. Accordingly,

we set aside the impugned order and allow the appeal with direction to the

adjudicating authority to dispose of the refund claim in accordance with law.

(Pronounced in the open court on 04.01.2023 )

(RAMESH NAIR)

MEMBER (JUDICIAL)

(RAJU)

MEMBER (TECHNICAL)