https://www.taxtmi.com/caselaws?id=333210 The Tribunal upheld the lower authorities' decision, requiring the appellant to pay central excise duty on supplementary invoices, despite the appellant's argument that non-receipt of payment from the Maharashtra State Electricity Board absolved them of this duty. The Tribunal emphasized that the duty becomes payable upon issuance of the supplementary invoices, regardless of payment receipt, as the transformers had already been dispatched. The appeal was dismissed, affirming the appellant's liability to pay the excise duty on the invoiced amount. en-us Thu, 18 Aug 2016 00:00:00 +0530 Thu, 27 Oct 2016 17:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333210 The Tribunal upheld the lower authorities' decision, requiring the appellant to pay central excise duty on supplementary invoices, despite the appellant's argument that non-receipt of payment from the Maharashtra State Electricity Board absolved them of this duty. The Tribunal emphasized that the duty becomes payable upon issuance of the supplementary invoices, regardless of payment receipt, as the transformers had already been dispatched. The appeal was dismissed, affirming the appellant's liability to pay the excise duty on the invoiced amount. Case-Laws Central Excise Thu, 18 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333210