2019 (2) TMI 1169

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pellant Ms. Anuradha S Parab, Asst. Comm. (A.R) for respondent ORDER Per: P Anjani Kumar These two appeals, E/127/2011 & E/841/2011 have been filed by M/s. Savita Oil Technologies Ltd., the appellant. 2. Briefly stated, the issue involved in both the appeals is that the appellants have filed refund claims on the ground that they have extended certain discounts on the goods on cleara....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d. - 1993 (67) ELT 249 (Bom) f) Rogers & Co. Ovt. Ltd. - 1997 (94) ELTA255 (SC) g) Bombay Tyres International Pvt. Ltd. - 1984 (17) ELT 329 (SC) 3.1 He also submitted that once the goods are cleared from the factory to depot on payment of duty on the basis of price prevailing at the depot, at the time of removal from the factory there is no need to chase the goods and to see at what price....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....and has been accepted by the department. The learned Counsel further submitted that in respect of Appeal No.E/127/2011 though an amount of Rs. 44,707/- was rejected by the Order-in-Original their appeal is limited to Rs. 19,835/- for the period from October 2008 to March 2009. 4. Learned AR for the department has reiterated the findings of the order-in-original/order-in-appeal. 5. Heard both....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... a) Balance Sheet for the year 2008-2009 b) Letter dated 09/11/2009 enclosing CA certificate c) A CD containing Sales Invoices raised ex-C&F Deport, Credit notes, excise Invoices and sale data and discount schemes d) Letter No.CEX/Refund-Section 4/08-09 dated 18/01/2010 submitting the following documents i) Copy of Schedule 10 - Loan and advances to the Balance ....