2002 (2) TMI 489

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....e Respondent. [Order per : G.R. Sharma, Member (T)]. - Commissioner, C. Excise, Chandigarh-I has filed this appeal assailing the order dated 21-9-2001 passed by the learned Commissioner (Appeals). The learned Commissioner (Appeals) had decided the issue regarding the additional consideration of cum-duty price by following the decision of the Larger Bench of this Tribunal in the case of Srich....

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....ot be imposed. The Assistant Commissioner confirmed the demand and held that the respondents herein shall have to deposit the amount of duty along with interest if the amount is not paid within three months. Respondents herein filed an appeal before the Commissioner (Appeals) who, following the decision of the Larger Bench held, "Accordingly, I accept the plea of the respondents and hold that the ....

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....y was included in the wholesale price. Learned DR also submitted that the Tribunal in its judgments reported in 1996 (86) E.L.T. 245 and 1996 (82) E.L.T. 86 held that abatement of excise duty from the prices was permissible only where the duty was paid on the goods; that the duty actually paid can be deducted from the assessable value; that excise duty cannot be abated if it was not paid. 4.&em....

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....nal is to be treated as precedent. 7. Insofar as the judgment of the Hon'ble Supreme Court in the case of Bata India Ltd. is concerned we note that in the case of Bata India Ltd. the Apex Court was considering admissibility of exemption on the price of footwear and hence it was a different issue and not an issue of interpretation of scope of Section 4(4)(d)(ii). 8. Insofar as the o....