COMMISSIONER OF CENTRAL EXCISE Vs. SOLIDAIRE INDIA LTD.

JUDGEMENT

(1.) IN this appeal, the revenue has challenged the impugned Order -in -Appeal dated 27.2.98 vide which, the Commissioner (Appeals) has reversed the orders -in -original of the Assistant Commissioner who confirmed the duty demand of Rs. 21,924.37 against the respondents.

(2.) THE facts are not much in dispute. The respondents are engaged in the manufacture of Television Chassis/Sub Assemblies classifiable under chapter heading 8529 of CETA. They are also availing modvat credit on the duty paid on various inputs. The dispute arose regarding the addition of the value of the duty paid inputs and the inclusion of modvat credit, for working out the value of the final product for the purpose of determining the rate of duty during the period 1.5.95 to 31.10.95 and 1.3.96 to 31.8.96. They were accordingly issued show cause notice and after getting their reply and affording them reasonable opportunity of hearing the Assistant Commissioner confirmed the demand for the above -said period, by relying on the Apex Court judgment in the case of CCE, Bangalore v. Mysore Paper Mills, 1997(92) ELT 300 (SC).

(3.) THE respondents feeling aggrieved by the orders of the Assistant Commissioner filed an appeal before Commissioner (Appeals) who had reversed the order by relying upon the latest Apex Court judgment in the case of CCE, Pune v. Dai Ichi Karkaria, 1999 (65) ECC 354 (SC) : 1999 (112) ELT 353 (SC). Counsel has also referred to the Larger Bench decision of the Tribunal which was passed in that case before the decision rendered by the Apex Court.