2017 (10) TMI 4

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....he Appellant (Rep. by Sh. Rupesh Kumar, Adv) for the Respondent ORDER Per: (Dr.) Satish Chandra The present appeal is filed by the Department against the Order-in-Appeal No.286-CE/MRT-I/2009-10 dated 30.03.2010 passed by the Commissioner of Central Excise (Appeals), Meerut. The period in dispute is January 2008 and February 2008. 2. The brief facts of the case are that, during the p....

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....ng both sides and on perusal of the material available on record, it appears that in the impugned order, it is mentioned that : "the total cost of the project (2x250 MW Korba East TTP) was Rs. 120,70,58,958.00. As per the letter dated 11.09.2007 of the Chief Engineer, CSEB, Raipur, out of the total cost of the project, cost of the turbines was shown as Rs. 71,24,86,958.00. At the time of cleari....

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....unting to Rs. 60,00,000.00 (20% of Rs. 3,00,00,000.00) have also been done by them resulting in total excess billing of Rs. 3,60,00,000.00 in respect of clearance of Turbines. 5. On further scrutiny, it is also gathered that package wise details provided by the claimant on the invoices also reveals that the pre-revised cost of the package no.731 and 732 of Turbine cleared under invoice no. HW07....

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....e to Rs. 3,60,00,000.00 (Rs.370,20,000 - Rs. 10,20,000.00) which is claimed as excess billing in the present refund claim by the claimant and is justifiable in view of the aforesaid discussion and findings and has also been verified by the jurisdictional Range Officer in his report. 5. From the above, it is evident that the assessee-Respondents have made an excess billing of Rs. 3,60,00,000.00 ....