2006 (4) TMI 429

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....Shri G. Rajendran, Advocate, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. -  Revenue has filed these appeals against the Order-in-Appeal Nos. 23/2005 & 24/2005 both dated 28-2-2005, passed by the Commissioner of Central Excise (Appeals-II), Bangalore. 2. The brief facts of the case are as follows :- The Respondents are manufacturers of excisable goods. They w....

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..... (i)      CCE, Kanpur-I v. Kothari Products [2002 (143) E.L.T. 647 (Tri. - Del.)] (ii)    CCE, Vadodara v. Baroda Electric Meters Ltd. [2002 (147) E.L.T. 1252 (Tri. - Del.)] 3. The Revenue has strongly challenged the findings of the Commissioner (Appeals). The grounds of the appeal briefly are as follows :- The turnover tax is paid by the d....

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....emsp;Shri K.S. Reddy, the learned JDR appeared for the Revenue and Shri Rajendran, the learned Consultant appeared for the Respondents. 5. The learned Consultant for the Respondents invited our attention to the Final Order Nos. 2177 & 2178/2005 dated 13-12-2005 wherein an identical issue was dealt with and the Tribunal had rejected the Revenue's appeal. 5. We have gone through the ....

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.... of M/s. Bangalore Paints Ltd and Karnataka Soaps and Detergents Ltd., we have to verify the matter. There is a tacit assumption that the turnover tax is a part of the sale price even though, in Karnataka, the same cannot be passed on to the purchasers of the goods. Only when such a view is taken, we can say that the duty is paid even on the value representing the turnover tax. In such a case, we ....