2014 (7) TMI 1116

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....ur, AR ORDER Per: B S V Murthy: The brief facts of the case are that the appellants are engaged in the manufacture of transformers and allied products. They manufacture goods on contract basis and are assessed to duty on the prices fixed subject to price variation based on the standard formula prescribed by IEEMA. Supplementary invoices are raised for claiming revision of prices and the d....

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...., Pune V. SKF India Ltd., [2009 (239) E.L.T. 385 (S.C)] to contend that the said provision is applicable on the facts of the present case also. We have perused the said decision and we find that we are unable to accept the contention of the learned counsel for the appellant that the said case applies to the facts of the present case. It is to be noted that in the said decision, the facts were that....

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.... costs which was determined by the All India Industrial Price Indices and by the Reserve Bank of India communicated by All India Electrical Manufacturers Association. In terms of the said direction, the supplementary invoices were issued to facilitate the recovery of the expenditure of cost escalation and the enhanced duty thereon was paid. Therefore, as on the date the goods were cleared initiall....

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.... Presscom Products [2011 (268) E.L.T. 344 (Kar.)] to submit that the decision of the BHEL need not be followed. As regards Presscom Products decision, the learned counsel submitted that the same was rendered before the SLP filed by the Revenue in BHEL decision was dismissed. As regards the decision of the Hon'ble Supreme Court in the case of International Auto Ltd., I find that the facts are n....