2018 (5) TMI 1505

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er (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 under chapter heading  68109990 of the CET....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 raw material / inputs and KSEB did not initiate ste....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mmediately, 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 payment  of interest has been settled by the ape....