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1997 (5) TMI 410 - SC - Central ExciseCan can the Court lay down what should be the proper price and direct the Board to reduce its tariff fixed under Section 49? Held that:- In the instant case, after imposition of Central Excise Duty on production of electricity at the rate of 0.02 paise per unit, the Board did not revise the uniform tariff, but decided to levy a surcharge of 0.03 paise per unit even though the duty payable was only 2 paise per unit. Reasons have been given in justification for surcharge of 3 paise per unit even though the duty levied was only 2 paise per unit which were found valid by the Division Bench of the Patna High Court. On and from 2.6.1979, the surcharge was merged in uniform tariff by a notification issued by the Board. There is no dispute that the uniform tariff was fixed in conformity with the principle contained in section 49 of the Act. Along with other costs incurred by it, the Board also took into account the excise duty payable by the Board. The Central Excise Duty has been merged in the uniform tariff. The petitioner, in effect, is seeking a reduction of the uniform tariff fixed by the Board. It is not the case of the petitioner that the tariff has been fixed regardless of considerations which have to be taken into account under section 49.Thus the High Court was clearly in error in directing modification of the tariff fixed by the Board. Appeal allowed.
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