2014 (4) TMI 134

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....Mullick, Advocate, for the Respondent. ORDER Being aggrieved with the order passed by the Commissioner (Appeals) Revenue has filed this present appeal. 2. I have heard Shri M.S. Negi, ld. AR appearing for Revenue and Shri Naveen Mullick, ld. Advocate appearing for the respondent. 3. As per facts on record, the respondents are engaged in the manufacture of springs and leaves f....

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....round that they have availed credit of full amount of duty paid by the manufacturer-supplier and as such, subsequent raising of debit notes has not been resulted in any variation of the duty paid by the manufacturer. Accordingly, they pleaded that they are entitled to full amount of duty paid by the manufacturer of the inputs. 6. The original adjudicating authority did not agree with the p....

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....pplier, who has paid duty, has not filed/claimed the refund on account of reduction in price". On the basis of this Circular the Commissioner of Central Excise, Rohtak has issued a Trade Notice No. 2/2009 dated 16-1-2009. He also relied upon various precedent decisions of the Tribunal. 8. It is not disputed by Revenue in their memo of appeal that respondent took the credit of duty paid ....