2018 (5) TMI 1505

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.... Shri Pakshrajan, Asst. Commissioner (AR) - For the Respondent ORDER Per : S.S. Garg The present appeal is directed against the impugned order dt. 16/04/2015 passed by the Commissioner(Appeals) whereby the Commissioner (Appeals) has rejected the appeal. 2.  Briefly the facts of the present case are that the appellants are  engaged in the manufacture of PSC poles falling un....

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....peal. 3.  Heard both sides and perused records. 4.  The learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same is contrary to the various decisions of the Tribunal. He further submitted that as per the purchase order, it is provided for re-fixing of price every 6 months  according to a formula based on variation of price of ra....

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....e price, the appellant paid the differential duty immediately, But the Department still confirmed the duty along with interest and penalties. The argument of the learned counsel for the appellant is that since the appellant has paid the differential duty, they are not liable to pay the interest and penalties. On the other hand, the learned counsel for the Revenue has submitted that the issue of pa....