M/S.TATA ENGINEERING & LOCOMOTIVE CO.LTD vs COMMNR. OF CENTRAL EXCISE

The Supreme Court addressed the appeals concerning differential excise duty demands under the Central Excise and Tariff Act, 1985. The Court held that the appellant's claims regarding clerical errors in price lists were valid, as the actual fitments of engine and gearbox were consistent with the standard specifications accepted by the Department. The Court set aside the Tribunal's orders, emphasizing that the appellant had paid duty based on the correct invoice prices and had not collected excess amounts from customers, thereby ruling in favor of the appellant.