- (1.) These appeals are filed against the judgments of the Customs, Excise and Gold (Control) Appellate Tribunal (in short "CEGAT"), Calcutta dated 22.12.1998 and 19.05.1998.
(2.) Briefly stated, the facts are as follows: The respondents (herein) manufactured electric welding electrodes. They cleared the goods under R. 173-C(11) of the Central Excise Rules, 1944 . It is not disputed that R. 173-C(11) would apply to the respondents' case. The said rule, as it then stood, read as follows: "173-C. Assessee to file price list of goods assessable ad valorem.-(1) Every assessee who produces, or manufactures or warehouses goods which are chargeable with duty at a rate dependent on the value of the goods, shall file with the proper officer a price list, in such form and in such manner and at such intervals as the Collector may require, showing the price of each of such goods and the trade discount, if any, allowed in respect thereof to the buyers along with such other particulars as the Central Board of Excise and Customs or the Collector may specify. *** (11) Notwithstanding the provisions of sub-rules (1) to (6), the Collector may, having regard to the nature of goods manufactured or the frequent fluctuations of market price of such goods, allow an assessee or a class of assessees to declare the price of goods transacted by the said assessee or assessees for the particular wholesale consignment on the gate pass or accompanying challan or advice note and to determine the duty payable on such goods intended to be removed on the basis of the said declared price: Provided that where the price thus declared on the gate pass or accompanying challan or advice note does not represent the value as determined u/s. 4 of the Act, the proper office may, after such further inquiry, as he may consider necessary, reassess the duty due and thereupon the assessee shall pay the deficiency, if any, by a debit in his account-current or in case of excess payment take credit of the amount paid in excess in the manner prescribed in sub-r. (2) of R. 173-I."
(3.) Two show-cause notices were issued on 30.10.1993 and 11.12.1992 in Civil Appeals Nos. 2288-89 of 1999 and one show-cause notice was issued on 22/23.03.1991 in Civil Appeals Nos. 3635-36 of 1999 specifying that even though price lists had been provisionally approved, the wholesale price at the factory gate existed and therefore that would be the assessable value for the goods.;