TMI Blog2007 (9) TMI 519X X X X Extracts X X X X X X X X Extracts X X X X ..... brief, are as follows : (a) The appellant company is a manufacturer of PVC pipes; they were availing small scale exemption during the years 1996-97, 1998-99 and 1999-2000; they entered into rate contracts for supply of PVC pipes to Gujarat Water Supply Sewerage Board; the contract was for a fixed price, which was inclusive of excise duty. (b) Under the small scale exemption, different rates of duties were payable depending upon the slab of clearances i.e. During 1996-97, upto Rs. 50 lakhs, the rate was 10%, for clearances between Rs. 50 lakhs to Rs. 75 lakhs, the rate was 15%, and the rate of duty above Rs. 75 lakhs was 20%. (c) The Original authority held that the appellant company have collected the duty in excess of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red to deposit the same with the department in terms of Section 11D. 7. We have carefully considered the submissions from both sides. As the assessee has availed the exemption available to small scale unit, they were paying at different rates during the course of each financial year, depending upon the actual clearances effected by them. In the normal course, when the rates depending upon value of clearances, the assessee would have collected the price and applicable rate of duty in which case, the sale price would be different depending upon the actual rate of duty during the course of year. The assessee has chosen to supply to their customer at a fixed price, in terms of the contract, for the supplies made during the entire year. While ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder from the buyer of such goods] in any manner as representing duty of excise, shall forthwith pay the amount so collected to the credit of the Central Government. 9. While the contract might have indicated the ruling rates of excise, the excise duty collected should be with reference to the document mentioned in Section 12A of the Central Excise Act viz. document relating to assessment as well as invoice and other like documents where the assessee was required to indicate the excise duty payable at the time of clearances of the goods. In the present case, no evidence has been produced to indicate that they have shown an amount of duty more than the what they have paid to department in such assessment documents and collected such highe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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