2001 (12) TMI 174

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....rawal, Member (T)]. - The issue involved in this appeal, filed by M/s. Hindustan Engineering & Industries Ltd. is whether the refund of Central Excise duty is admissible to them in case of reduction of price of the excisable goods by their Customers subsequent to the clearances of the goods from their factory premises on payment of duty. 2. Shri Bagaria, learned Advocate, submitted that t....

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....the time and place of removal were not the sale prices as at the very time of clearances it was known that the prices would be changed subsequently. Reliance was placed on the decision in Kurapati Venkata Mallayya v. Thondepu Ramaswami & Co. [AIR 1964 SC 818] wherein it was held that "It is not an invariable rule that where a contract for sale has taken place a price must necessarily have been agr....

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.... that the decision in the case of CCE, Kanpur v. Flock (India) Pvt. Ltd. [2000 (120) E.L.T. 285 (S.C.)] does not apply as no appealable Order had been passed by Central Excise Authority in the present matter. Finally, the learned Advocate mentioned that in respect of supplies under the same Purchase Order, subsequently due to increase in the price of materials and wages the escalation clause becam....

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....ly the ratio of the decision in Easter Industries would not apply to the facts of the present matter. 4. We have considered the submissions of both the sides. The appellants have emphasized that the Contract under which the impugned goods were supplied contained the clause that the "rates are provisional" and subject to change with the rates to be decided in fresh tender No, Track 9 of 1994 und....