2014 (8) TMI 403

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....Mr M Rammohan Rao, JC (AR) PER : Pradip Kumar Das Common issue is involved in these appeals and therefore both are taken up together for disposal. 2. Heard both sides and perused the records. 3. The appellants raised supplementary invoices to their customers on the basis of price escalation clauses as per the contract and paid the differential duty. The learned advocate on behalf of M/s. Sunda....