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TMI Blog2019 (11) TMI 238X X X X Extracts X X X X X X X X Extracts X X X X ..... , was intended to ensure that duties of central excise are not levied on other duties. It is not intended to provide for deeming the inclusion of duties in the sale price. The benefit of cum-duty, if extended to appellant, would be contrary to the provisions of section 4 of Central Excise Act, 1944 - Appeal dismissed. - Excise Appeal No. 128 of 2007, 129 of 2007 - A/86859-86860/2019 - Dated:- 18-10-2019 - HON BLE MR C J MATHEW, MEMBER (TECHNICAL) AND HON BLE DR. SUVENDU KUMAR PATI, MEMBER (JUDICIAL) Shri Gajendra Jain, Advocate with Shri Rajesh Ostwal, Advocate for the appellant Shri N.N. Prabhudesai, Supdt. (Authorised Representative) for the respondent ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 1944, deemed the total receipts to be exclusive of duty for the purpose of computation of assessable value. Further, reliance has been placed on the decision of Hon'ble Supreme Court in Commissioner of Central Excise v. Convertech Equipment Pvt Ltd [2011 (272) ELT 342(SC)], Commissioner of Central Excise v. Dugar Tetenal India Ltd [2008 (224) ELT 180 (SC)], Commissioner of Central Excise v. Pepsi Foods Ltd [2007 (213) ELT 321 (SC), Commissioner of Central Excise v. P.V. Nitha [2007 (212) ELT 161 (SC)], Varalakshmi Plastics v. Commissioner of Central Excise [2003 (158) ELT 611 (T). 3. It is contended by Learned Authorised Representative that the decision in re Sri Chakra Tyres Ltd pertains to clearance of goods a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ansaction but restricted to the normal price. Such price was determined before the clearance of goods and duty leviability arose therefrom. As the dispute in the present case relates to a different rate of duty it should rightly be applicable on the normal price declared and adopted under rule 173C of Central Excise Rules, 1944 (as it then was). The abatement of duties and tax to qualify the normal price in the Central Excise Act, 1944, as well as in the rules framed for valuation, was intended to ensure that duties of central excise are not levied on other duties. It is not intended to provide for deeming the inclusion of duties in the sale price. The decision of the Tribunal in re Sri Chakra Tyres Ltd , arising as it does from determ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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