TMI Blog2007 (5) TMI 44X X X X Extracts X X X X X X X X Extracts X X X X ..... l Order No. A/856/KOL/2007 - Dated:- 1-5-2007 - [Order per: Chittaranjan Satapathy, Member (T)]. - Heard the learned DR. 2. The disputed demand of Rs. 5,42,00,010/- (Rupees Five crores forty- two thousand and ten) has been raised under Section l1D of the Central Excise Act, 1944 against the appellants who manufacture footwear falling under Chapter 64 of the Central Excise Tariff. The impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The statutory auditors and Chartered Accountants have also given similar certificates. 3. We find that the case against the appellants has been mainly based on the price-lists filed by the appellants indicating assessable value, excise duty and the cum-duty price. The learned Sr. Advocate, Shri J.P. Khaitan appearing for the appellants states that such price-lists were not filed only for exempte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under which in a similar case, the Tribunal held that no amount was charged from the customers representing the same as duty of excise and hence, the main ingredient to attract the provision of Section l1D was lacking in that case. He contends that in this case also, since no amount representing duty of excise was charged from the customers in respect of exempted goods, Section 11D has no applicab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion l1D. Moreover, when the goods are not chargeable to duty, the requirement of filing a price-list itself is not mandatory. We have seen some of the invoices which merely record the value of the goods and discount and a sales tax on the discounted value. No amount is collected through these invoices representing excise duty on these exempted goods. As such, as held in the case of Hindustan Petro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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