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TMI Blog2013 (5) TMI 513X X X X Extracts X X X X X X X X Extracts X X X X ..... duced the price to Rs.600/- per electricity meter. On the above prices, the appellant had actually filed refund claim with the Revenue, which was rejected on the ground that as contracted price was Rs.1064/- per meter, subsequent reduction of prices will not have the effect on the payment of duty. - As the earlier matter decided by the Tribunal in [2005 (2) TMI 549 - CESTAT, NEW DELHI] it stands r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing under Chapter Heading No.9028.00 of the Central Excise Tariff Act, 1985. They received one purchase order dated 31.10.2001 from M/s Dakshin Haryana Bijli Vitran Nigam Ltd. , Hissar for supply of 65000 numbers of single phase electronic meters on FOR basis. The price mentioned in the said purchase order was Rs.1120/- per meter till 31.3.2002 and the meters supplied after the said date were to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upto 31.3.2002 would attract higher value whereas the supplies made after the said date would be reduced in cost by 5%. As such, it is a clear case where the value of the electricity meters was pre-determined and contracts were placed accordingly. It is only that the two prices vis--vis the time period were mentioned in the same contract instead of entering two different contracts - one for the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of duty took place at the contracted price and as such, there was no justification for subsequent reduction in price. As such, it is seen that price of Rs.1064/- was upheld by the Tribunal in the earlier case and while rejecting the refund claim of the applicant further reduced the price. 6. On account of the above reasons, we set aside the impugned order and allow the appeal with consequential ..... X X X X Extracts X X X X X X X X Extracts X X X X
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