AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
2019 (1) TMI 965
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Shri V.B. Jain, DR for the respondent. ORDER PER BIJAY KUMAR: The present appeal has been filed against Order-in-Appeal dated 28.06.2012 passed by the Commissioner of Central Excise (Appeals), Meerut (U.P.). 2. The issue involved in this case is as under:- (i) The appellant is engaged in the manufacture of clearance of transformer goods falling under Chapter 84, of the Central E....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... goods effected during the period from 31.10.2008 to 05.12.2008 and paid the differential duty @ 14% and 10% Adv. respectively as prevalent on 01.09.2008 and 01.01.2009 i.e. prevalent at the time of issue of the said price variation invoices. In view of the above, it is alleged that the appellant have short paid duty amounting to Rs. 1,05,380/- including education cess & secondary higher education....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... to be paid at the time of clearance of the goods irrespective of the lower price revision of the manufactured products in pursuance of the IEEMA Circular. 5. We heard ld. Advocate for the appellant and ld. DR for the respondent/Department and perused the case records as well. 6. The issue herein is regarding the clearance of the finished products at the lower rate of duty but subsequently, ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....clearance of the goods. 8. As far as imposition of penalties is concerned, ld. Advocate brought to our notice that the fact regarding the PVC has also been mentioned and ER-Return, which has also been intimated to the Department. So, we are of the view once the ER-I Return has specifically been filed, there is a mention in the PVC, which is evident in the show cause notice itself. We hold that ....