COMMISSIONER OF CENTRAL EXCISE, Vs. SREE DHANWANTHARI

JUDGEMENT

(1.) This is an appeal filed by the Revenue. The department has filed this appeal on the ground that there is no indication in the invoices to show that the price quoted therein is inclusive of duty, nor is there any evidence to show that the assessee had collected duty in the invoices by showing it separately.

(2.) On the other hand Sh. Manoj Pillai, Ld Adv appearing for the respondent submitted that he is relying (sic) decision in the case of Srichakra Tyres Ltd, and Others Vs. Collector of Central Excise, Madras reported in 1999 (108) ELT 361 (Tribunal) (Larger Bench) and the issue involved herein is decided in favour of the assessee.

(3.) The issue involved herein is "whether in the case of the goods which have been sold at a particular price and where duty is subsequently demanded in respect of the same in terms of Section 4(1) read with section 4(4)(d)(ii) the amount of duty which became payable later and which has been demanded can be abated from the sale price or not".