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TMI Blog2024 (8) TMI 257X X X X Extracts X X X X X X X X Extracts X X X X ..... eared for the Respondent ORDER RAMESH NAIR The case before us is on remand by the Hon'ble Supreme Court vide Review Petition Final Order dtd. 02.04.2024. The issue for consideration is limited to the quantum of duty computation/the cum-duty price. The direction of the Hon'ble Supreme Court reads as under:- "This court by the judgments dtd. 20.10.2023 passed in civil Appeal No. 10159-10161 of 2010 and other connected matters had allowed the appeal (s) preferred by the revenue /CEC, Ahmedabad, and thereby has set aside the order passed by the Customs, Excise & Service tax Appellate Tribunal viz. interpretation of Notification No. 02/2006 dtd. 01.03.2006, as amended by the Notification No. 16/2006 dtd. 11.07.2006, thereby superseding n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h is inserted by the Finance Act, 2003 w.e.f. 14.05.2003. 2.1. He placed reliance on the following judgments. (i) M/s Parvatiya Plywood Pvt. Ltd. Vs. Commissioner, Customs, Central Excise & Service tax - Meerut, UP in Excise Appeal No. 2224 of 2012 (DB ) and 2225 of 2012 (DB) (ii) Hi-Lines Pens Ltd. Vs. CCE & ST, Delhi - 2017-5-GSTL-423 (iii) CCE-Delhi Vs. MarutiDdhyog Ltd. 2002(141)ELT A102 (SC) (iv) ShrichakraTyers Ltd. Vs. CCE -Madras 1999(108)ELT A 361(Tri. LB) (v) Collector of Central Excise and Others Vs. Bata India Ltd. 1996(4)SCC 563. 3. On other hand Shri Mihir G Rayka, Learned Additional Commissioner (AR) appearing on behalf of revenue opposed the contention of the appellant. 4. We have carefully considered the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner of Central Excise, Delhi v. MarutiUdyog [2002 (141) E.L.T. 3 (S.C.)] and also other judgments relied upon by the appellant that the entire consideration has to be considered as cum-dutyprice and the benefit of cum -duty has to be extended. 4.2 We have gone through the documents and chartered Accountant certificate produced by the Appellant in support of their claim. We find that during the disputed period appellant had extended the discount by way of credit notes to their customers. Appellant produced the chart showing the details of invoices involved during the period in question and the calculation of the correct assessable value under Section 4 and summary of the working of the differential excise duty as duly certified by the Char ..... X X X X Extracts X X X X X X X X Extracts X X X X
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