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TMI Blog2006 (1) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... l Chemicals. During the relevant period, dispute regarding the activity being manufactured activity or not was going on between the respondents and the department. Accordingly, the respondents were paying duty under protest and were contesting the duty liability on the process of dilution. 3. The above dispute was settled in favour of the assessee by Commissioner (Appeals) vide his order dated 20-3-2001. Thereafter the assessee filed a claim for refund of duty paid by them during the period 29-2-1995 to 22-7-1996. The said refund claim was originally denied on the ground that Commissioner (Appeals) order has not been accepted by the Revenue and appeal there against was filed before Tribunal, as also on the ground of unjust enrichment. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recovered from the customers. If they have charged Rs. 100/- as the sale price to the customers, the Central Excise invoices shows that same amount as the assessable value and on the same they have paid duty of Rs. 10/- at the rate of 10%. Thus, the Central Excise invoice shows the value inclusive of Central Excise duty as Rs. 110/- whereas the commercial invoices shows the value of Rs. 100/- only. For example in case of Central Excise invoice no. 926, dated 4-7-95 for the product Termiseal 5 ltrs. The assessable value is shown as Rs. 325.79 and on which the Central Excise duty @ 10% is paid. However, in the corresponding commercial invoice no. PS/1198/95/96, dated 7-7-95 only the value of Rs. 325.79 per tin is charged and the amount Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on'ble Supreme Court in the case of CCE, New Delhi v. Maruti Udyog Ltd. [2002 (141) E.L.T. 3 (S.C.)]. As such, it is their contention that the price shown in the commercial invoices should be considered as cum-duty price, thus leading to the conclusion that the assessee had recovered the duty amount from their customers. 7. However, we find that the Revenue has nowhere rebutted the finding of the appellate authority that duty elements was being shown separately in their Central Excise invoices. Composer of the said invoices with the commercial invoices revealed that the realisation from the customer was on account of value of the goods only and was not inclusive of Central Excise duty. The ratio of the Hon'ble Supreme Court decision i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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