RELIANCE INDUSTRIES LTD. Vs. COMMISSIONER OF CENTRAL EXCISE,

JUDGEMENT

(1.) THE facts being common in both these appeals, these are disposed of vide this single order.

(2.) APPELLANTS had filed price list for Linear Alkyl Benzene in part I at the price of Rs.38750 per M.Tonne. They also filed a price list in Part -II for value of Rs.30,000/ - per M.Tonne. Show cause notice was issued seeking recovery of the duty calculated on the difference between the two prices. The Assistant Collector confirmed the demand which was upheld by the Commissioner (Appeals). Hence the present appeals.

(3.) BEFORE the Commissioner the Supreme Court order in the case of Metal Box India Ltd. were cited [1995 (75) ELT 449] was cited. The Commissioner distinguished the judgment and the other judgment like Goramal Hariram also in upholding the lower order. On perusal of fact we find no reason for the Commissioner to have made such distinction.