CCE Vs. MANALI PETROCHEMICALS LTD.

JUDGEMENT

(1.) The revenue is aggrieved with the detailed order passed by the Commissioner (Appeals) holding the contention that there was no unjust enrichment in the matter; that Rule 173L and Section 11B are independent in nature and Rule 173L is not applicable to unjust enrichment. In this regard, the learned Commissioner has relied on larger number of Tribunal's judgments and in the light of those judgments has passed the impugned order. The findings given by the commissioner are extracted herein below: -

(2.) In CCE Vs. Fort William Company. Ltd. 1989 (43) E.L.T. 339 (T), the Tribunal has held that following : -

(3.) The appellant has further submitted that since there was no sale and the goods were verified by the jurisdictional Superintendent of having been received back in the factory, there was no sale, and hence no duty was passed on. In Aditi Pharma - 1997(91) ELT 493(T), it has been held: