TaxTMI 
TaxTMI 
2019 (11) TMI 1260
X X X X Extracts X X X X
X X X X Extracts X X X X
....epresentative for the Respondent ORDER PER: S.K. MOHANTY Briefly stated, the facts of the case are that the appellant is inter alia, engaged in the manufacture of power cables, falling under Chapter 85 of the Central Excise Tariff Act, 1985. During the disputed period, the appellant had removed the excisable goods to M/s NDPL pursuant to the purchase order dated 05.12.2011 issued by them. Th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....of vide the impugned order dated 04.09.2013, wherein the learned Commissioner (Appeals) has set aside the adjudication order passed in favour of the appellant and consequently, allowed the appeal in favour of Revenue. Feeling aggrieved with the impugned order, the appellant has preferred the present appeal before the Tribunal. 2. Shri Sanjay Desai, General Manager (Taxation) for the appellant ap....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e of such duty had not been passed on to the buyer or any other person and had been borne by the appellant itself, the benefit of refund should be available. 3. On the other hand, the learned AR, Shri Anil Choudhary, appearing for the Revenue reiterates the findings recorded in the impugned order. He further submitted that since the appellant had not submitted any proper documents before the fir....
X X X X Extracts X X X X
X X X X Extracts X X X X
....had separately mentioned the central excise duty amount on ad valorem basis therein. I also find that for accounting purpose, the appellant had issued the credit note dated 30.03.2012 to the buyer of goods M/s NDPL, showing the differential amount claimed in the invoices vis-à-vis the price indicated in the purchase order. I also find that M/s Dinesh Jain & Co., Chartered Accountants in the....