2013 (12) TMI 1503

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dent. ORDER The facts leading to this appeal by the Revenue are, in brief, as under :- 2. The respondent are a manufacturer of parts and accessories of the motor vehicles and tools. They supplied finished goods to their customers against contracts with price variation clause. Subsequently on account of upward revision of price from back date, they received the differential amount fro....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... non-payment of interest. The Commissioner (Appeals) vide Order-in-Appeal dated 30th November, 2006 dismissed the appeal on the ground that against the same order of the Assistant Commissioner, the respondent also filed an appeal and the same has already been disposed of vide Order-in-Appeal dated 28-2-2006 by which out of total interest demand of Rs. 76,231/- only the demand of Rs. 42,514/- was u....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Ltd. - 2011 (273) E.L.T. 96 (Tri.-Del.) = 2012 (27) S.T.R. 327 (Tribunal) wherein it was held that once the unchallenged part of the order which was separable from the challenged part of the order was not the subject matter of adjudication in the earlier appeal proceedings filed by the assessee, it cannot be said that the said unchallenged part of impugned order cannot be challenged by an independ....