CCE Vs. ALCOBEX METALS LTD.

JUDGEMENT

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

(2.) We heard Sh. R.C. Sankhla, learned S.D.R. for the Revenue and Shr. B.L. Narasimhan, learned Advocate for the Respondents. The Respondents manufacture brass and copper articles and during the process of manufacture, industrial dust also comes into existence; they had cleared the said industrial dust without payment of duty. A show cause notice was, therefore, issued to them for demand of Central Excise duty. The Commissioner of Central Excise, under the impugned Order, has held that the industrial dust is classifiable under Heading 26.20 of the Central Excise Tariff and duty is payable by the Respondents. He, however, in view of the decision of the Supreme Court in the case of CCE, Delhi v. Maruti Udyog Ltd., has treated the price as cum -duty price and confirmed the demand of duty of Rs. 25,49,545/ - instead of Rs. 29,69,361/ -. The Revenue has come in appeal contending that the Revenue has sought review and reconsideration of the judgment in the case of Maruti Udyog Ltd. and the Supreme Court has admitted the review appeal. It is also the contention of the Revenue that the judgment in the case of Srichakra Tyre Ltd. v. CCE and Maruti Udyog Ltd., relied upon by the Respondents, have not attained any finality.