2006 (6) TMI 365

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....e Respondent. [Order]. - The appellants are manufacturer of Carbon Steel Bright bars of iron and steel falling under Chapter 72 of the Central Excise Tariff Act, 1985. The appellants issued supplementary invoice No. 1547, dated 11-8-2003 amounting to Rs. 1,39,203/- including excise duty component of Rs. 18,462/- being the differential amount of value of carbon steel bright bars supplied by t....

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....ty paid does not become refundable if payment is not approved by the buyer. The duty is payable on the value of the product and the rate increase shows the chargeable value though at a later stage. 2. The appellants, in the application received in the registry on 10-3-2006, have requested to decide the appeal on merits. 3. In the grounds of appeal, it is claimed that no show cause ....

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....f hearing in the appeal and decided the appeal on merits. 6. I find that for rejecting the refund application, issue of show cause notice is not mandatory under Section 11B of the Central Excise Act. Sub-section 2 of Section 11B provides that if on receipt of any such application, the Assistant Commissioner or Deputy Commissioner of Central Excise, as the case may be, is satisfied that who....