Home Case Index All Cases Indian Laws Indian Laws + HC Indian Laws - 2012 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (9) TMI 849 - CALCUTTA, HIGH COURTExcise duty burden - initially the bids always included Excise Duty to be borne by HCL whereas the Work Order suggest Excise Duty to be borne by the appellant - Held that:- When the price was negotiated and terms were fixed through negotiation, the final contract that was entered into would be the final important document to be looked at, that did not specifically provide, HCL would bear the Excise Duty. The notice inviting tender also did not stipulate such clause. NIT says otherwise. When the parties entered into a contract, if such clause was specifically excluded they should have made a mention of the same in the contract. Contract was silent. The contract was followed by Work Order issued by April 14, 2007 incorporating clause 4.9.1. Thus notice inviting tender categorically imposed Excise Duty on the appellant, Work Order was consistent. Rothery being the only witness of the claimant had signed the Work Order. Whether or not Ahlawat being the local representative missed the issue, is immaterial. The Managing Director that also did not finally incorporate the clause mentioned above, signed the price bid.
|