(S.N. Variava and Tarun Chatterjee, JJ.)
Commissioner of Central Excise
v.
Aquamall Water Solutions Ltd.
Civil Appeal No. 6155 of 2005, Civil Appeal No. D11224 of 2005, decided on October 3, 2005
The Order of the court was delivered by
Order
1. Delay condoned.
2. Appeal admitted.
3. Heard parties.
4. As in an earlier round of litigation this Court has confirmed the order passed by the Tribunal in Aquamall Water Solutions Ltd. v. CCE1 the same principle must apply in this case also. In this case Mr. Lakshmikumaran, learned counsel very fairly states that the respondent will pay at the rate at which the goods are sold to independent third parties. We, therefore, send the matter back to the Commissioner in order to rework the duty on the basis of sale made to third parties. To that extent, the Tribunal’s order stands varied.
5. The appeal stands disposed of accordingly. No order as to costs.
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1 (2003) 153 ELT 428 (CEGAT)
