- (1.) Leave granted.
(2.) Union of India has come up in appeal against, the judgment and order of the Division Bench of the Patna High Court directing the Assistant Collector of Central Excise, Jamshedpur, to pass without delay appropriate final order on all the price lists already submitted by the Company. The Court also held that the price at which the Company sold the vehicles at the factory gate at Jamshedpur should be the normal price for the purpose of computation of the value of the excisable goods. The Court also held that the Assistant Collector of Central Excise could only call for relevant documents for the purpose of assessment of the value of the excisable goods. In the facts of this case, prior lists of Regional Sales Offices of Tata Engineering and Locomotive Co. (TELCO) could not be said to be relevant for passing final orders on the price lists submitted by the company.
(3.) The appellant has contended that it was necessary for the Excise Officer to examine the price at the Regional Sales Offices because two types of prices were being charged at the factory gets of the Company at Jamshedpur. It has been contended in reply that the bulk of the sales made by the Company was to the dealers; a small portion of sales was affected to sub-dealers directly for which full particulars were furnished. Moreover, this point was not raised before the High Court when the writ petition was heard.;