TMI Blog2010 (3) TMI 986X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Rods and Bars falling under Chapter 74 of Central Excise Tariff Act, 1985. Enforcement Wing of sales tax department visited factory premises of the appellant on 22-7-2004 and found that there was short payment of purchase tax on inputs purchased by them during the period 2000-2001 to 2003-2004. Accordingly, the appellant paid an amount of Rs. 20,63,003/- being the differential amount of purchas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hase tax was paid after detection by the Enforcement Wing of the said sales tax department, the appellant would not have included the element of purchase tax in the assessable value. At the time of manufacture and clearance, they were not aware of this liability and therefore, it has not been included in the assessable value and hence Central Excise duty not discharged. Learned advocate relied upo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e manufacturer to manipulate the price with a possible underhand dealing to pass on the portion of undeclared amount to the dealer/buyer. Such an arrangement is not unheard of in the business dealings. We agree with the learned advocate. It is a settled legal position that to demand duty additional consideration has to be established and the observation of the Commissioner clearly shows that he h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the three decisions to support the case of Revenue. In the case of Mafatlal Industries Limited - 2004 (172) E.L.T. 232 (Tri. Mumbai), no doubt it was held that all costs till the excisable goods comes into existence are to be included but now the issue before the Tribunal was valuation in the case of goods which were captively consumed and therefore on facts, the decision will not be applicable to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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