Customs, Excise & Service Tax Appellate Tribunal
West Zonal Bench At Ahmedabad
REGIONAL BENCH- COURT NO.3
Excise Appeal No.13790 of 2013
(Arising out of OIA-VAD-EXCUS-001-APP-301-13-14 dated 21/08/2013 passed by
Commissioner of Central Excise, Customs and Service Tax-VADODARA-I)
Shreno Ltd ……..Appellant
(Glass Division) (Formerly Known As Alembic Glass Ind. Ltd), Alembic Road,
VADODARA, GUJARAT
VERSUS
C.C.E. & S.T.-Vadodara-i …….Respondent
1st Floor...Central Excise Building,
Race Course Circle,
Vadodara, Gujarat-390007
APPEARANCE:
Shri Saurabh Dixit, Advocate for the Appellant
Shri Rajesh Agarwal, Superintendent (AR) for the Respondent
CORAM: HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR
HON'BLE MEMBER (TECHNICAL), MR. RAJU
Final Order No. A/ 10003 /2023
DATE OF HEARING: 20.12.2022
DATE OF DECISION: 04.01.2023
RAMESH NAIR
The short issue involved in the above appeal is whether the appellant
is eligible to claim the refund of Central Excise Duty paid on the excisable
goods cleared from the factory premises to depot on stock transfer basis, on
appropriate duty payment, which were eventually given away as free unit
discount alongwith other goods sold/discount given in cash at the time its
sale from the depots. That it is not in dispute that the discount was pre-
known and circulated and was actually offered in terms of the pre-existing
discount scheme.
02. Shri Saurabh Dixit, learned counsel appearing on behalf of the
appellant submits that the identical issue in the appellant’s own case has
been decided in their favour by this tribunal vide Final Order No. A/11658-
11679/2019 dated 27.08.2019. He prays that following the very order, this
appeal be allowed.
2|Page E/13790/2013
03. Shri Rajesh Agarwal, learned Superintendent (AR) appearing on behalf
of the revenue reiterates the finding of the impugned order.
04. On careful consideration of the submission made by both the sides and
perusal of records, we find that this issue has come up earlier in the
appellant’s own case in bunch of appeals, this tribunal vide Final Order No.
A/11658-11679/2019 dated 27.08.2019 passed the following order:-
“4. We have carefully considered the submission made by both the
sides and perused the records. We find that in the Show cause
notice, the only charge made for disallowing the discounts is that the
same was not claimed at the time of clearance from the factory in
the invoice. There is no dispute that the appellant have pre-declared
scheme of discount and the same was passed on only sale invoice
issued from the depot. Therefore, the fact of the discount being
passed on is not under dispute. In terms of section 4, the place of
removal in case of depot is the depot from where the goods are sold
and the transaction value at which the goods are sold from the depot
shall be the assessable value. Therefore, the assessable value after
deducting the discount is a credit transaction value and duty is
payable. Therefore, wherever there is difference between the value
charged for which clearance of goods from the factory and the sale
price after discount from the depot on such value there is excise
payment of duty and the appellant is entitled for the same.
Accordingly, we set aside the impugned order and allow the appeals
with a direction to the Adjudicating Authority to dispose of the refund
claim in accordance with law.”
05. In the present case also, the fact is absolutely identical to the facts of
the above decision therefore, the issue is no longer res-integra. Accordingly,
we set aside the impugned order and allow the appeal with direction to the
adjudicating authority to dispose of the refund claim in accordance with law.
(Pronounced in the open court on 04.01.2023 )
(RAMESH NAIR)
MEMBER (JUDICIAL)
(RAJU)
MEMBER (TECHNICAL)
Mehul
