2006 (2) TMI 308

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..... the Department. In other words, when there is a reduction in price the appellant is entitled for refund. Following the ratio of the decision in the case of CCE v. Telk Ltd.[ 2005 (1) TMI 148 - CESTAT, BANGALORE] , we allow the appeal with consequential relief. We want to add that while extending the relief the original authority would keep in mind the unjust enrichment aspect.
HON'BLE DR. S.L. PEERAN, SHRI T.K. JAYARAMAN, JJ. For the Appellant : Shri Monnappa, Advocate For the Respondent : Shri K.S. Reddy, SDR Order T.K. Jayaraman, Member (T) 1. This is an appeal against Order-in-Appeal No. 684/2001-C.E., dated 15-11-2002 passed by the Commissioner of Central Excise (Appeals), Bangalore. 2. The appellants manufacture explosive .....

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..... ibunal for relief. 3. Shri Monnappa, learned Advocate appeared for the appellants and Shri K. S. Reddy, learned SDR appeared for the Revenue. 4. The learned Advocate made the following submissions. (i) The Commissioner (A) has not right in rejecting the appeals of the appellant by relying the Apex Court judgment in the case of MRF Limited v. CCE, Madras - 1997 (92) E.L.T. 309 (S.C.), since the facts of the instant case are distinguishable from the MRF's case. (ii) In the case of MRF the assessee had declared in the price-list which was approved by the Department and there was no indication in the pricelist that the price was provisional and hence the subsequent reduction in price was not considered for the purpose of refund. Where .....

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..... lyweave Indus. Pvt. Ltd. v. CCE, Bhubaneswar - 2001 (136) E.L.T. 818. (f) Telephone Cables Ltd. v. CCE, Chandigarh - 2003 (154) E.L.T. 237. (g) Hindustan Engineering & Indus. Ltd. v. CCE, Calcutta-IV - 2002 (149) E.L.T. 773. (h) Indian Aluminium Cables Ltd. v. CCE, New Delhi -1997 (95) E.L.T. 386. 5. The learned SDR relied on the following case laws. (a) Hindustan Wires Ltd. v. CCE, Delhi-II - 2003 (151) E.L.T. 679. (b) CCE, Madras v. Addison & Co. - 1997 (93) E.L.T. 429. (c) S. Kumar's Ltd. v. CCE, Indore - 2003 (153) E.L.T. 217. (d) Sangam Processors (Bhilwara) Ltd. - CCE, Jaipur - 1994 (71) E.L.T. 989. (e) MRF Ltd. v. CCE, Madras-1997 (92) E.L.T. 309 (S.C.). (f) Indo Hacks Ltd. v. CCE, Hyderabad- 1986 (25) E.L.T. 6 .....

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