TMI Blog2001 (12) TMI 174X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Industries Ltd. is whether the refund of Central Excise duty is admissible to them in case of reduction of price of the excisable goods by their Customers subsequent to the clearances of the goods from their factory premises on payment of duty. 2. Shri Bagaria, learned Advocate, submitted that the Appellants cleared 450 pieces of CMS Crossing to Railway Authorities during the period f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was known that the prices would be changed subsequently. Reliance was placed on the decision in Kurapati Venkata Mallayya v. Thondepu Ramaswami Co. [AIR 1964 SC 818] wherein it was held that "It is not an invariable rule that where a contract for sale has taken place a price must necessarily have been agreed upon. By enacting sub-section (2) of Section 9 of the Sale of Goods Act the legislature ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 285 (S.C.)] does not apply as no appealable Order had been passed by Central Excise Authority in the present matter. Finally, the learned Advocate mentioned that in respect of supplies under the same Purchase Order, subsequently due to increase in the price of materials and wages the escalation clause became applicable and the Department realized from the appellant duty on the escalation amount; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t matter. 4. We have considered the submissions of both the sides. The appellants have emphasized that the Contract under which the impugned goods were supplied contained the clause that the "rates are provisional" and subject to change with the rates to be decided in fresh tender No, Track 9 of 1994 under finalisation." Once the Contract contains such a clause, it cannot be claimed by the Reven ..... X X X X Extracts X X X X X X X X Extracts X X X X
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