2018 (4) TMI 1226

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....na Gopalan, Advocate for the Appellant Shri S. Govindarajan, AC (AC) for the Respondent Per Ms. Sulekha Beevi, The appellants are manufacturers of pre-stressed concrete pipes and are registered with the Central Excise Department. The appellant had entered into contract with Tamil Nadu Water Supply & Drainage Board (TWAD) for commissioning water supply projects as per their specification i....

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....he department was of the view that the appellant has quoted prices inclusive of excise duty and collected the excise duty and therefore the excise duty shall be payable under section 11D of the Central Excise Act, 1944. Show cause notice was issued proposing to demand alleged excise duty collected by the appellant along with interest and also for imposition of penalty. After due process of law, th....

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....ame issued and held the demand to be unsustainable. 3. The ld. AR Shri S. Govindarajan reiterated the findings in the impugned order. 4. Heard both sides. 5. The focus of argument by the department is that the agreement entered by the appellant with TWAD shows that it is a fixed price contract and the price shown therein is inclusive of all taxes. That this would go to show that the appel....

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....the decisions of the Tribunal in the case of Poddar Industrial Corporation Vs. Commissioner of Central Excise - 2003 (158) ELT 473 (Tri. Kol.); Commissioner of Central Excise Vs. Tapi RCC - 2005 (186) ELT 107 (Tri. - Mumbai); Shreyans Industries Ltd. Vs. Commissioner of Central Excise - 2005 (179) ELT 351 (Tri. Del.) and Ascent Laboratories Ltd. Vs. Commissioner of Central Excise, Mumbai - 2008 (2....