2018 (2) TMI 910

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..... Jagadish, Superintendent (AR) For the Respondent Per : S.S GARG        1.1. The present appeal is directed against the impugned order dated 03.02.2017 passed by the Commissioner (Appeals) whereby the appeal of the appellant has been rejected by the Commissioner. Briefly the facts of the present case are that the appellants are engaged in the manufacture of Tab....

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....nformed the Department that the Ministry of Rural Development (Economic & Monitoring Wing) vide letter dt. 19.03.2013, has revised the price for the Tablet PCs and other accessories as Rs. 365.31 Crore for Six lakh Tablet PCs, Rs. 6 Lakh for Additional Battery Pack and 60000 Nos. of Solar Chargers. Applying the price arrived at by the Chief Advisor (Cost) to the 6.4 Lakh Tablet PCs, 6.4 Lakh Addit....

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....upees Forty Five Lakhs Fifteen Thousand Four Hundred and Seventy Two only) on Tablet PCs and Additional Battery Packs, cleared during the period March 2012 to May 2012 (for 2nd Provisional Assessment). 1.4. The Assistant Commissioner of the Central Excise vide two Orders-in-Original finalized the provisional assessment and appropriated the amount paid and confirmed the demand of interest under ....

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.... in August 2015. He further submitted that the interest is not applicable in the instant case in view of the judgment of the Bombay High Court in the case of CEAT Limited Vs. The Commissioner of Central Excise & Customs, Nashik - 2015 (2) TMI 794 - Bombay High Court. He further submitted that the Revenue filed appeal against the decision of the Bombay High Court before the Hon'le Supreme Court and....