HINDUSTAN INSECTICIEDES LTD Vs. COMMISSIONER CENTRAL EXCISE, LTU

JUDGEMENT

(1.) These two appeals by Hindustan Insecticides Limited emanate from a common order of the tribunal dated 17th August, 2012. As identical question of law arises for consideration and the facts are almost similar, we are disposing of these two appeals by this common order. Substantial question of law, which is to be adjudicated, was recorded in order dated 10th December, 2012 and reads:-

(2.) The appellant herein is a manufacturer of DDT powder and Malathion TG. During the periods 2001-02, 2002-03, 2003-04 and 2004-05 they had sold DDT 50% WDP and Malathion TG to the Government, Department of Health under National Vector Borne Disease Control Programme (NVBDCP). The appellant calculated the assessable value on the sale price and accordingly duty and education cess was paid at the time of removal.

(3.) Subsequently, the Ministry of Health and Welfare with retrospective effect revised and enhanced the prices for the supplies made in 2002 to 2005. On the basis of revised enhanced sale price, the petitioner paid differential duty as per details given below:- <FRM>JUDGEMENT_1988_ILRDLH23_2013_1.html</FRM>