KINETIC HONDA MOTOR LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) IN this petition, filed under Article 226 of the Constitution of India, petitioner is challenging the show cause notice dated 11-10-1993 issued by Assistant Collector, Central Excise, Indore, calling upon it to submit its reply to the same.

(2.) PETITIONER No. 1 is a Company duly incorporated under the Companies Act of 1956. It has set up its industrial plant for manufacturing and sale of two wheeler scooters at Pithampur in the backward district of Dhar. Petitioners have submitted that the excise duty is chargeable with reference to value. The valuation of excisable goods for the purpose of assessment of assessable value is determined in accordance with Section 4 of the Central Excises and Salt Act, 1944 (hereinafter shall be referred to as 'the Act' ). Petitioners have further contended that under Rule 173c of Central Excise Rules, 1944, every assessee who manufactures goods which are chargeable to duty of excise on the basis of its value, has to file with the proper officer a price list showing the price of such goods and the trade discount along with such necessary particulars.

(3.) PETITIONERS have also urged that the respondents all along had approved the price list submitted by the petitioners, therefore, it was not justified on the part of respondents to serve show cause notice.