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TMI Blog2006 (4) TMI 429X X X X Extracts X X X X X X X X Extracts X X X X ..... : T.K. Jayaraman, Member (T)]. Revenue has filed these appeals against the Order-in-Appeal Nos. 23/2005 24/2005 both dated 28-2-2005, passed by the Commissioner of Central Excise (Appeals-II), Bangalore. 2. The brief facts of the case are as follows :- The Respondents are manufacturers of excisable goods. They were paying Turnover Tax every month to the Department of Commercial Tax, Ka ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Del.)] (ii) CCE, Vadodara v. Baroda Electric Meters Ltd. [2002 (147) E.L.T. 1252 (Tri. - Del.)] 3. The Revenue has strongly challenged the findings of the Commissioner (Appeals). The grounds of the appeal briefly are as follows :- The turnover tax is paid by the dealers. It cannot be collected from the ultimate buyers. It does not form part of the price of the goods. What does not form ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents. 5. The learned Consultant for the Respondents invited our attention to the Final Order Nos. 2177 2178/2005 dated 13-12-2005 wherein an identical issue was dealt with and the Tribunal had rejected the Revenue s appeal. 5. We have gone through the records of the case carefully. In the Final Order relied on by the Respondents, this Bench passed a decision on the basis of this Bench s own ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... over tax is a part of the sale price even though, in Karnataka, the same cannot be passed on to the purchasers of the goods. Only when such a view is taken, we can say that the duty is paid even on the value representing the turnover tax. In such a case, we have to hold that the duty is collected on the value of the goods representing the turnover tax. If it is held that the turnover tax is deduct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue s appeals by remanding the matter to the Commissioner (Appeals) to take a decision after examining the unjust enrichment aspects. In our earlier order, the additional grounds of unjust enrichment was not before the Tribunal. Hence, the decision in the Final Order relied on by the Respondents is at variance with the present decision. The appeals are disposed of in the above terms. (Prono ..... X X X X Extracts X X X X X X X X Extracts X X X X
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