UNION OF INDIA Vs. HARDEEP ENGINEERS P. LTD

JUDGEMENT

(1.) AT the outset learned counsel for the parties state that except for the date of the impugned orders, being order dated 11.8.2006 passed by Ms.Shalinder Kaur, ADJ, Delhi disposing of S.No.96/2005 "Union if India v. M/s. Hardeep Engineers" challenged in FAO No.317/2006 and order dated 26.7.2006 passed by Mr. Babu Lal, ADJ, Delhi disposing of S. No.129/2005 challenged in FAO No.319/2006 "Union of India v. M/s. Hardeep Engineers Pvt. Ltd.", all other facts are identical and hence for the purposes of noting the facts reference may be made to FAO No.317/2006.

(2.) A short point arises for consideration in both the appeals and hence both have been heard together and are being disposed of by a common order.

(3.) THE case of the respondents is that the rate quoted by them being Rs. 23.4 was inclusive of excise duty upto 16% ad-valorem, meaning thereby that if excise duty exceeded 16% they would be entitled to extra. The respondents elaborated that their offer did not stipulate or state that the price as ex-factory price with taxes as applicable to be paid extra. They claimed that the price offered by them was an inclusive price but limited to impact of excise duty upto 16%.