HINDUSTAN LEVER LTD Vs. COLLECTOR OF CENTRAL EXCISE

JUDGEMENT

(1.) THE issue relates to lowering the price. According to the department the appellants had lowered the value of the goods namely RIN 125 Gm., RIN 250 Gm., and "Surf 48 x 500 Cms. CBHDPE" manufactured and removed by them during the period 22 -12 -1986 to 30 -6 -1989 in their Sales Promotion Scheme. It was the finding of the Commissioner/Collector in his order that the noticee had actually lowered the assessable value of the excisable goods cleared in pursuance of the Sales Promotion Scheme and are liable to pay Central Excise duty on the extent of reduction notwithstanding the fact as to whether they had obtained prior approval of the price lists or not.

(2.) ARGUING for the appellants, Shri P.K. Mittal, learned Advocate submitted that due to competition in the market the party had to lower the price and it was not even the case of the department that the party has received any extra consideration other than the normal price shown in the respective price list. He submitted that the very issue has come up for consideration in the very party's case and the relevant portion is in para seven of that order [reported in 1997 (91) E.L.T. 676 (Tribunal)] and that para seven reads as under : -

(3.) HE also submitted that subsequently the same ratio was followed by the Tribunal in the very party's case as per Order No. 1527/97, dated 19 -5 -1997 and particularly he drew our attention to the para six of the said order where the Tribunal has followed the earlier order referred to above.