CCE Vs. KANOHAR ELECTRICALS (P) LTD.

JUDGEMENT

(1.) The issue involved in this appeal, filed by the Revenue, is whether the price of excisable goods charged by M/s. Kanohar Electricals (P) Ltd., is to be treated as cum -duty price for the purpose of levying the Central Excise duty.

(2.) We heard Shri S.M. Tata, learned SDR for the Revenue and Shri Pravin Sharma, learned Advocate for the Respondents, M/s. Kanohar electricals.

(3.) The Respondents are manufacturing electrical transformers. A show cause notice was issued to them for demanding the duty on transformer oil used in the repair of transformers. The Commissioner (Appeals), under the impugned order, has treated the value as cum -duty value in terms of the decision of the Supreme Court in the case of CCB v. Maruti Udyog Ltd. . It has been contended by the Revenue that deduction of duty payable on the goods from the wholesale price is not permissible because no duty has actually been paid by the Respondents. The Revenue has placed reliance in the case of Assistant Collector of Central Excise v. Bata India Ltd..