2006 (5) TMI 28

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....rder in original vide which refund claim was rejected. 2. The relevant facts that arise for consideration are that the appellants are manufacturers of CI Brake Blocks for supply to railways. As per the purchase order/contract the appellant is to supply the CI Brake Blocks at the rate of Rs. 130.15 per piece. Appellants cleared certain quantity of brake blocks at the specified rate on payment of ....

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.... Rs. 130.15 per piece (with railways) was for a specific standard of the brake blocks, if the same were not of that quality then the said price would not be applicable. The sub standard quality of the goods came to the knowledge of the railways only when the goods were inspected at their stores; it was decided to accept the same at a reduced price. If that be so, then it could be said that sub sta....