TaxTMI 
TaxTMI 
2024 (10) TMI 1627
X X X X Extracts X X X X
X X X X Extracts X X X X
....shpal Singh, Authorised Representatives. ORDER PER: P. ANJANI KUMAR These applications for rectification of mistake have been filed by the applicants, M/s Maruti Suzuki India Ltd., pleading that there was mistake apparent on record in the Final Order No. 60414-60415/2024 dated 09.07.2024 in respect of Appeal Nos. E/3752/2012 & E/3762/2012. 2. Ms. Krati Singh, learned Counsel for the applicants submits that the appellant has pleaded for allowing cum-duty benefit and the same was duly recorded in the Final Order in Para No. 4; however, while the passing the final order, the benefit was not extended though the demand was confirmed for the normal period. She further submits that it is a settled law that cum-duty benefit is....
X X X X Extracts X X X X
X X X X Extracts X X X X
....it Agro Industries Ltd. - 2007 (210) E.L.T. 183 (SC) 5. Heard both sides and perused the records of the case. On going through the final order passed by this Bench, we find that the appellants have made a request for extending benefit of cum-duty; it appears that the request was not analyzed and no finding on the same was given in the said order. To that extent, we find that there is a mistake apparent on the face of the records due to oversight which requires to be corrected. We find that Hon'ble Supreme Court in the appellant's own case (supra) held that: 6. It will be useful here to refer to the observations of this Court in Hindustan Sugar Mills v. State of Rajasthan & Others, 1978 (4) SCC 271, at page 280, as follows: ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... has to be regarded as the entire price inclusive of excise duty because it is the respondent who has, by necessary implication, taken on the liability to pay all taxes on the goods sold and has not sought to realise any sum in addition to the price obtained by it from the purchaser. The purchaser was under no obligation to pay any amount in excess of what had already been paid as the price of the scrap. 8. Under the circumstances, the Tribunal was right in directing that the respondent is entitled to the benefit of Section 4(4)(d)(ii) of the Central Excises & Salt Act. 6. We also find that this Bench in the case of Zircon Pvt. Ltd. (supra) held that: 8. Regarding the cum-duty price, we find that the Department relies u....
X X X X Extracts X X X X
X X X X Extracts X X X X
....parately or not. The learned Authorized Representative for the Department argues that since they have availed the exemption, the decision of Hon'ble Supreme Court in the case of Bata India Limited- 1996 (84) E.L.T. 164 (S.C.) is applicable. We find that this being a matter of fact, needs to be decided on case to case basis. The respondents have produced the copies of the invoices issued by them. The sample invoices show the total assessable value at a lower level say "X"; right of CENVAT and CENVAT paid are shown at NIL rate; CST/ GST @ 1% are included along with freight; thus, the total invoice price is "Y", which is equivalent to "X" plus CST/ GST plus freight charges. Therefore, it is to be understood that the CENVAT duty is not paid and....