TaxTMI 
TaxTMI 
2000 (8) TMI 211
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....contract holding SSI Unit. The rate in respect of the supply, of HDPE bags has been fixed by the Directorate of Export Promotion and Marketing of Government of Orissa and can be varied by the same authority. The rate fixed applies to supplies made to and purchases made by all the Departments of Government, State owned Government Corporations and Undertakings including OSEB, Government Agencies, Municipalities, Regional Development Authorities etc. M/s Hira Cement Works, Bardol (a Government of Orissa Undertaking) had placed an indent with the appellant in November, 1992 for supply of HDPE Woven Sacks @ Rs. 6.60 per bag and the same were cleared under different gate passes on payment of the appropriate central excise duty. The rate of the HD....
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....sultant appearing for the appellant, submits that final approval of the price by the Assistant Collector is no ground for rejecting the rate contract price fixed by the statutory authority. Had the price been fixed upwards, the excise authority would not have hesitated to revise the price and realize the extra duty and there are a number of cases where the central excise authorities have issued demands after final approval of the price lists. The learned Consultant further submits that this is not a case of voluntary reduction in prices subsequent to clearance of goods on payment of duty and as such the said judgment of the Hon'ble Supreme Court is distinguishable. He refers to the provisions of Section 4(1)(a)(ii) of the CEA, 1944 where it....
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....he Hon'ble Supreme Court. The appellant, however, contradicts the stand of the Revenue. On a careful reading of the said judgment of the Hon'ble Supreme Court, we are of the view that the ratio contained therein does not apply to the facts of the present case. In the said MRF case, the Hon'ble Supreme Court dealt with a case where the roll back of prices was done as a result of a meeting between the tyre manufacturers and the Government. In that context, the Hon'ble Supreme Court has observed that as the roll back in the prices was occasioned on account of the directive issued by the Government, the tyre manufacturer was not entitled to refund of the differential duty in the absence of an agreement with the Government to the effect that the....