2019 (11) TMI 1260

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri Anil Choudhary, Authorized Representative 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 or....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ner (Appeals). The appeal was disposed 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....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....paid excess excise duty and the incidence 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 subm....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....es issued by the appellant, I find that it 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 Dine....