9911796707
TMI Blog1977 (8) TMI 55X X X X Extracts X X X X X X X X Extracts X X X X ..... t the portions which are not applicable) 1. The assessee has paid the duty on the above goods correctly except to the extent indicated below. The duty short levied as indicated below should be paid by the assessee with in ten days in his account current (P.L.A.). (Sd.) Signature and stamp of Central Excise Officer-in-charge Place : Palghat Date : 10-3-1970. Cushion compound used in the factory for the manufacture of Cushion Backing Tread Rubber is dutiable. A quantity of 1885-700 Kgs. of Cushion Compound have been used in the factory during September, 1969 for the manufacture of Cushion backed tread rubber. Value of 1885-700 Kgs. Cushion compound@ Rs. 18.14 per Kg. &nbs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w that R. 10 was attracted. The appellant was at pains to impress upon us that there was no 'short levy ' so as to attract R. 10, and the case was merely one of scrutiny and finalisation of the self assessment-return submitted by the writ petitioner in accordance with the provisions of Chapter VII-A of the Central Excises and Salt Rules, and in particular, of Rules 173-A, 173-B, 173-F, 173-G and 173-I of the Rules. To reinforce his argument, Counsel for the appellant relied on Ext. P3-A, the return filed, and the self assessment made by the assessee (which was the basis of P3-A) and supplemented by explanations to make the entries. 3. Counsel for the appellant submitted that Ext. P3-A which required the duty short-levied to be paid by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all these items. The commodity "Tread rubber with Cushion Backing" marketed by the firm has lamination on one of its sides of a compound for a cushion. This compound though almost similar in appearance to cushion compound is of a slightly different composition and much cheaper in value. However, consistent with the trade practice tread rubber with backing continues to be marketed by them under the name "Tread Rubber with Cushion Backing". They have been paying the Central Excise Duty on all these products at the time of clearance of these goods and this practice was followed by them for the past 6 years. However, all of a sudden, the local Central Excise Authorities have interpreted this cheaper compound used by them for backing the tread ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the factory, and in the remarks column that 1885 K. grams of cushion compound had been used for Calicut Misture. It was explained that this quantity is precisely what is dealt with and assessed to duty in Ext. P3-A. Counsel for the Respondent would counter that cushion compound was an ingredient of tread rubber-Item 1 in Ext. P3-A -25760 K. gms of which are shown to column 6 as removed from the factory, and for which a total duty of Rs. 41,811.25 is shown as paid in column 9. This it was said, would include 'cushion compound' which according to Counsel for Respondent is an ingredient of Tread Rubber, and merely because the assessee mistakenly showed it as a separate item in Exts. R3-A the Department, it was said, would not be justified in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essment memorandum on the return. A copy of the return so completed shall be sent to the assessee." This, according to the respondent, is sufficient to attract R. 10. It was an interesting experience how the ingenuity of Counsel could feed a laconic and non-speaking memorandum such as Ext. P3-A with so much of substance and material. We are not satisfied however, that it is the province of this Court in Art. 226 to dress up the skeleton of an uncommunicative order by investing it with flesh and blood as attempted by Counsel on both sides. We are aware of the golden rule that where two views are plausible with respect to an order, interference under Art. 226 is forbidden, or, at any rate, would not be wise. But we are not prepared, on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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