SMITH KLIMS BEECHAN CONSUMER BRANDS LTD Vs. ASSTT COLLECTOR OF CENTRAL EXCISE
HIGH COURT OF ANDHRA PRADESH
SMITH, KLIMS BEECHAN CONSUMER BRANDS LTD.
ASSTT. COLLECTOR OF CENTRAL EXCISE
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S.V. Maruthi, J. -
(1.)The question that arises for consideration on this Writ Petition is whether the Assistant Collector of Central Excise viz., 1st respondent herein has jurisdiction to issue the impugned show cause notice dated 29/09/1992.
(2.)The petitioner-Company manufactures malted milk food products like Horlicks, Boost falling under the Central Excise Tariff Item No. 1901.19. They have filed price lists for the years 1986-87, 1987- 88, 1988-89, 1989-90 and 19990-91 on 13-9-1987, 19-8-1989, 7-9-1990 and 16-7-1991 respectively.
(3.)In the price lists the petitioner-company has claimed deductions from the prices on account of trade discounts, freight, insurance's, turnover tax octroi sales tax, basic excise duty and special excise duty and distribution expenses. The Assistant Collector by order dated 31-10-1991 finalised the price list and allowed dedications from the prices in respect of all the items except the distribution expenses. On appeal, the Collector confirmed the order of the Assistant Collector by his order dated 14-9-1992.
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