2011 (1) TMI 332

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....Respondent. [Order per : Archana Wadhwa, Member (J)]. -  Being aggrieved with the order passed by the Commissioner (Appeals) Revenue filed the present appeal. We have heard Shri K.K. Jaiswal, learned D.R. appearing for the Revenue. 2. As per facts on record the respondents are engaged in the manufacture of modem and multiplexes. They imported various spares and parts and filed a....

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....kground, the respondents filed refund claim of excess duty paid by them. They also produced all the relevant documents on record along with remittance certificate from Corporation Bank, K.G. Marg, New Delhi. The Original Adjudicating Authority also called for bank attested invoices, calculation slip, C.A. certificate to show that burden of Customs duty has not passed on to the customers and balanc....

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....igher value in the invoices issued by the supplier as compared to the contracted rate in the purchase order is not being disputed by the department. He also noticed that the supplier of the goods has submitted a written apology vide their letter dated 10-1-2005. They had also sent revised invoices. The payment to the overseas supplier is as per purchase order and in terms of the revised invoices. ....

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....d on account of the accidental slip or omission and is covered under section 154 of the Customs Act 1962. The observation made by the Adjudicating Authority in this regard that the case is not covered under section 154 is incorrect." 6. Revenue is aggrieved with the said order, and hence, the present appeal. After going through the grounds of appeal, we find that the fact of wrong invoices....