2001 (2) TMI 678

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..... Sreekumar Menon, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - M/s. Indicarb Ltd. have come in appeal against the Order No. 186/96 (CBE), dated 15-3-96 passed by the Commissioner of Central Excise (Appeals) confirming the adjudication order under which their refund claim was rejected. 2. Shri Koshy Chandi, learned Consultant for the appellants, submitted that a....

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....e has to be treated as cum-duty-price from which assessable value is to be determined after deducting the duty payable; that as the Department made error in calculating the differential duty admissible to them, the refund of the duty paid in excess is admissible; that additional grounds can be raised at two different stages if the appellate authority is satisfied that the omission of additional gr....

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....ls), the same amount of duty has been paid by the appellants. As the amount of duty paid by them is as per the order passed by the competent authority, it cannot be challenged in these proceedings on the ground that the said amount was worked out wrongly. The Commissioner (Appeals) has rightly given his findings that this point should have been agitated before the lower authority or the appellate ....