Bhilwara Synthetics Ltd. Vs. Commissioner of Central Excise, Jaipur - Court Judgment |
| SooperKanoon Citation | sooperkanoon.com/661177 |
| Subject | Excise |
| Court | Supreme Court of India |
| Decided On | Apr-30-2002 |
| Judge | N. Santosh Hegde and; Shivaraj V. Patil, JJ. |
| Reported in | 2002(83)ECC8; 2002LC796(SC); 2002(143)ELT22(SC); (2003)9SCC63 |
| Acts | Central Excise Act, 1944 - Sections 3 |
| Appellant | Bhilwara Synthetics Ltd. |
| Respondent | Commissioner of Central Excise, Jaipur |
Excerpt:
excise - tribunal ordered that assessee liable to pay excise duty on single ply yam not on doubled/multifold yam - in case the assessee paid duty on doubled/multifold yam, the said amouny would be adjusted or set off - appellants not entitled to any refund - maximsfalsus in uno, falsus in omnibus:[s.b.sinha, dr.mukundakam sharma & r.m. lodha, jj] held, principle falsus in uno, falsus in omnibus has no application in india indian evidence act, 1872 section 3:[s.b.sinha, dr.mukundakam sharma & r.m.lodha,jj] eye witnesses held, principle falsus in uno, falsus in omnibus has no application in india. only because eye-witness deviated from her statement made in f.i.r. in respect of one accused, her evidence cannot be held to be totally unreliable. indian penal code, 1890 section 300:..........or multifold yam is immaterial and is not required to be considered. they are liable to pay excise duty on the single ply yam being the manufactured product. they cannot deny their liability to pay the excise duty on the plea that they had paid duty on the doubled/multifold yarn. they, if so advised may claim adjustment or refund of that duty amount but cannot seek exemption from payment of excise duty on the single ply yarn.'2. we agree with the above finding of the tribunal. however, it is necessary to protect the interest of the assessee so we make it clear that if the appellant has paid duty on the double ply yarn, the said amount will be adjusted or set of given to the appellant in accordance with law on the appellant making appropriate application to the concerned.....
Judgment:ORDER
1. After hearing the learned Counsel for the parties, we think this appeal could be disposed of on a very short point. The Tribunal held :
'Therefore, payment of duty by the appellants in the instant case, at the stage of doubled or multifold yam is immaterial and is not required to be considered. They are liable to pay excise duty on the single ply yam being the manufactured product. They cannot deny their liability to pay the excise duty on the plea that they had paid duty on the doubled/multifold yarn. They, if so advised may claim adjustment or refund of that duty amount but cannot seek exemption from payment of excise duty on the single ply yarn.'
2. We agree with the above finding of the Tribunal. However, it is necessary to protect the interest of the assessee so we make it clear that if the appellant has paid duty on the double ply yarn, the said amount will be adjusted or set of given to the appellant in accordance with law on the appellant making appropriate application to the concerned authorities. We, however, make it clear that the appellants will not be entitled to any refund on this count.
3. The appeal is disposed of in the above terms.