CCE, BHUBANESWAR-II Vs. LARSEN AND TOUBRO LTD.

JUDGEMENT

(1.) THE Revenue being aggrieved with the Order of the Commissioner (Appeals) has filed the present appeal.

(2.) The respondents, M/s. Larsen & Toubro Ltd., Kansbahal had filed a price list (in Pt. II) No. 17/93 dated 10.5.1993 for supply of "Felt Suction Box with 2 slots of 10 mm. width" with price of Rs. 7,24,000.00 plus packing and forwarding charges. But they enclosed purchase order and billing schedule showing the price as Rs. 27,24,000.00 + packing and forwarding charges.

(3.) BUT the assessee had removed the goods prior to approval of the said price list on payment of duty on the price of Rs. 27.24 lakhs + packing and forwarding charges and paid Central Excise duty accordingly. The assessee claimed that due to a clerical slip they paid Central Excise duty on full value (Rs. 27,24,000.00) instead of only on the value of the goods manufactured at their factory (i.e. Rs. 7,24,000,00). Accordingly, they filed a refund claim with the Assistant Commissioner for refund of Rs. 2,04,000.00 paid in excess.