2004 (10) TMI 522

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....cation of the appellant on the ground that the applications were filed beyond the time limit stipulated in Section 11B(1) of the Central Excise Act, 1944. It is not being disputed that the applications were filed beyond the time limit. 3. The contention raised by the appellant is that sales of the LPG cylinders in question were against provisionally agreed prices and this position had been indicated in the RT 12 returns. It is being submitted that in such a case, the original payment of duties should be treated as provisional and time-bar clause under Section 11B is not applicable. 4. I have perused the records and heard both sides. In the present case there was no application by the appellant for allowing provisional assess....

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....nd the final prices applicable after 1-7-99 will be only as per approval of MOP & NG. Also the rates applicable shall be as per existing pricing formula or the rates finalized as per tender, whichever is lower, from the date of finalisation of the tender." 7. In terms of such purchase orders, the appellant keeps on clearing cylinders at provisional prices. The cylinders are also subjected to Central Excise duty taking the provisional prices as assessable value. Subsequently, in regard to the LPG cylinders, covered by the present refund applications, prices were finally fixed at lower amounts than the provisional prices. Excess payments towards price and duty made at the time of despatch of goods were adjusted by the buyer from the s....