9911796707
TMI Blog1991 (9) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... he said Notification granted an exemption of 25% of the duty otherwise leviable on the products manufactured and removed by the appellants. The appellants continued to remove the goods, even after availing of the benefit of the said Notification, on the same price to its customers as it was doing before availing of the said Notification prior to 24-1-1978. In other words, even though the duty being paid by the appellants to the Department was less after 24-1-1978, the appellant continued to charge the same cum-duty price as he was charging from his customers before 24-1-1978. Since the appellant was now paying less duty to the Department in view of the Notification 198/76, dated 16-6-1976, the Department sought to revise the assessable valu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Writ Petition No. 411/77 - 1978 (2) E.L.T. (J 127) (Del.)] and two similar decisions of the same High Court in the case of Madras Rubber Factory v. Union of India [C.W.P. No. 501/78 - 1979 (4) E.L.T. (J 173) (Del.)] and Chemicals and Plastics India Limited v. Union of India (C.W.P. No. 147/79). In these premises, the appellant had urged in its revision application which is now as an appeal before us that their refund claims be allowed. 4. Opposing the pleas made in the revision applications by the appellant, the learned Sr. D.R. for the revenue has urged that this matter is no longer res integra in view of a number of decisions of the Tribunal as well as of some High Courts. He submits that the decision of Delhi High Court in the case o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 198/76 only will have to be abated from the cum-duty price for arriving at the assessable value in terms of Section 4 of the Act. The judgment of Delhi High Court in the case of Modi Rubber Limited is no longer a valid law, in view of the change in legal position made by Act 14 of 1982 mentioned supra. Reliance placed by the learned Sr. D.R. on the citations mentioned above is correct. The latest judgment of Bombay High Court relied upon by the learned Sr. D.R. in the case of TELCO mentioned supra is a very exhaustive judgment dealing, with the entire case laws as it was before the amendment of section 4 and that judgment was rendered after the amendment of Section 4. Following respectfully the aforesaid decision, we dismiss the appeal. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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