2004 (4) TMI 504

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....   [Order per : S.S. Sekhon, Member (T)]. - These appeals by Revenue, on similar issue are being disposed off by this common order. 2. After hearing both sides & considering the issue, it is found :- (a)        Goods was sold by Tender contract prices based on Ex-works price to Maharashtra State Electricity Board. The inclusion of equalized freig....

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....nder S. 4(1)(a) as arrived at by the CCE (Appeals). (iii)       The ratio of the decision in the case of Majestic Auto Ltd. [2003 (160) E.L.T. 541 (T) = 2003 (57) RLT 19 & Filament India & Other [2003 (160) E.L.T. 314 (T) & H.M. Conductor Engineers Pvt. Ltd. Vide Order No. 240-260/2003-NB(A), dated 3-6-2003 is not called for as in these cases it was addition of equivale....

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.... 2003 (158) E.L.T. 520; stipulating the actual freight could be deducted & not equalised is well founded. Yet that case can't have any application in the present matters, since, in this case vide Clause 24 of the Tender document it is apparent that "Central Excise shall be only an Ex-works price & be reimbursed on actual " the other charges would therefore not be reckoned. When such a price is ava....