2009 (4) TMI 758

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Respondent. [Order]. -  Heard both sides. 2. This is a case where the Respondents supplied explosives to several subsidiaries of Coal India Ltd., a Public Sector Company. The explosives were supplied under a contract valid till 30-6-2002. The present case relates to the period after the contract had lapsed. In view of the fact that a new contract was under negotiation and took ti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....not passed on the duty burden initially and therefore the impugned order passed by the lower appellate Authority to the contrary is bad in law and requires to be modified. 4. Shri S.N. Sihha Mahapatra, learned Advocate appearing on behalf of the Respondents states that the issue of credit notes was only a paper formality, as the subsidiary units of the Public Sector Company have actually the....