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2015 (8) TMI 807 - AT - Central ExciseEvasion of Central Excise duty - Registration not taken - Held that:- Review petition filed by the Revenue in Maruti Udyog case was dismissed by the Hon’ble apex Court as reported in [2004 (12) TMI 669 - SUPREME COURT]. Thus, the grounds urged in the appeal memorandum no longer exists. As regards the contention that the ratio of Amrit Agro Industries Ltd [2007 (3) TMI 14 - SUPREME COURT OF INDIA]. would apply to the fact of the present case, from the records, it is evident that in the purchase orders and invoices were raised, the appellant had indicated that the price charged is inclusive of all taxes. If that be so, the price charged has to be taken as cum tax and the benefit of Section 4 (4) (d) (ii) has to be granted to the appellant, which the adjudicating authority has been done in the present case. - Infirmity in the impugned order passed by the adjudicating authority - Decided against Revenue.
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