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TMI Blog2013 (12) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... ies from their customers so as to attract the unjust enrichment principles - Decided in favour of Assessee. - E/2816, 2817, 2818 & 2819/2005 - 56269-56272/2013(PB) - Dated:- 17-4-2013 - Smt. Archana Wadhwa, J. For the Appellant: Shri R.K. Hasija, Advocate For the Respondent: Ms. Ranjana Jha, Joint CDR JUDGEMENT Per Archana Wadhwa: The issue involved in all the four appeals is identical and as such, common order is being passed. 2. After hearing both the sides, we find that the appellants are engaged in the manufacture of photocopiers which are being sold by them to their customers. Thereafter, they entered into an agreement with their customers which is called a Full Service Maintenance Agreement (hereinafter refe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on the ground of unjust enrichment by the original adjudicating authority as well as by the appellate authority. Hence the present appeals. 6. It is seen that the appellant had taken a categorical stand before the lower authorities that the principle of unjust enrichment, as envisaged under Section 11 B read with Section 12 B of the Central Excise Act, 1944 would not be applicable in their case inasmuch as there was no seller and buyer of these re-conditioned drums. Admittedly, these drums were being supplied to their customers without any price and free of cost in terms of FSMA. They also submitted that the goods were being cleared by them under an invoice to their depot from where they were being sent to their customer s premises for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld be the reconditioned photoreceptor drums . Admittedly, in terms of the agreement such photoreceptor drums are supplied free of cost by the appellant to their customers so as to replace the old and damaged photoreceptor drums. Further, the agreement requires their customers to pay 29 paise per photocopy for the maintenance of the photocopier. The same may or may not involve the actual replacement of any part of the photoreceptor. The method adopted by the adjudicating authority to calculate the profits of the appellant company while entering into the such agreements and to hold that indirectly the appellant has recovered the cost of the re-conditioned drums is neither justified nor in accordance with the provisions of the relevant Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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