CCE, CHENNAI Vs. INVENSYS INDIA PVT. LTD.

JUDGEMENT

(1.) REVENUE filed this appeal against the order of the Commissioner (Appeals) whereby the adjudication order was set aside and the appeal filed by the respondent was allowed.

(2.) HEARD both sides and perused the records.

(3.) THE learned AR on behalf of Revenue submits that Commissioner (Appeals) erroneously passed the order following the decision of the Larger Bench of the Tribunal in the case of Unison Metals Ltd. Vs. CCE - : 2006 (204) ELT 323 (Tri. - LB). He submits that on perusal of the invoices, it is clear that the respondents collected this amount representing as duty which is squarely covered under Section 11D of the Central Excise Act. He further submits that the Larger Bench had given a clear observation that if the amount is collected as duty it will be debited to the Government under Section 11D of the Act. He further submits that the respondent should not mention the amount in their invoices as the goods are exempted by Notification No. 3/2004 -CE dated 6.1.2004.