2013 (5) TMI 513

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.... Shri B.B. Sharma, A.R. JUDGEMENT                                           Per Mrs. Archana Wadhwa: After hearing both the sides, we find that the appellant is engaged in the manuf....

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....ired to discharge the duty liability at Rs.1120/- per meter. Accordingly, the differential demand of Rs.2,59,952/- stands raised and confirmed along with penalty of Rs.10,000/-. 4. After appreciating the submissions made by both sides, we note that two values of the electricity meters were the subject matter of the same purchase order which were placed upon the assessee. It was made clear in th....

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....s, the appellant had actually filed refund claim with the Revenue, which was rejected on the ground that as contracted price was Rs.1064/- per meter, subsequent reduction of prices will not have the effect on the payment of duty. The matter came up before the Tribunal and vide their order as reported in 2005 (182) ELT 191 (Tri-Delhi) in para 2 of the said order, it stands rejected by the Tribunal ....