2006 (2) TMI 360

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....Advocate For the Respondent : Shri K.S. Bhat, SDR Order T.K. Jayaraman, Member (T) 1. These appeals have been filed against Orders-in-Appeal 46 and 47/2003(H-I) C.E., dated 30-4-2003 passed by the CCE (Appeals), Hyderabad. The short point is whether the appellants are entitled to refund of the excise duty paid on the gas cylinders cleared by them on account of reduction of price of the....

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.... appeals of the appellants. (1) Rajiv Mardia v. CCE, Indore [2000 (118) E.L.T. 627 (T-LB)] (2) Hindustan Wires Ltd. v. CCE, Delhi [2003 (151) E.L.T. 679 (Tri. - Del.)] 2. Shri Jai Kumar, the learned Advocate appeared for the appellants and Shri K.S. Bhat, learned SDR for the revenue. 3. The learned Advocate urged the following points. (1) The appellants manufacture....

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....ed to the price list is only provisional. As such, the claims are not hit by time bar. In the above decision, the Tribunal has relied on Bombay High Court's decision in the case of Premier Automobiles Ltd v. UOI & Ors [1987 (30) E.L.T. 71(Bom.)]. (3) Further the learned Advocate relied on the following case laws wherein it has been held that if a price escalation clause exists in an agree....

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....ords of the case carefully. The appellants in their letter dated 17-7-2000 addressed to the jurisdictional superintendent of central excise have indicated that they are clearing the goods basing on the provisional price given by the oil companies and as such, submitting the monthly returns by assessing on the basis of provisional prices. It was further pointed out that when there is revision in pr....