2019 (4) TMI 1835

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....ivastava, Advocate, for the Appellant. Shri Pawan Kumar Singh, Superintendent (AR), for the Respondent. ORDER The appellant herein is engaged in the manufacture of Precision Rubber Moulded product. It was awarded a purchase order dated 6th August, 2013 for supply of 4929 Shim Coil Spring by the Indian Railways @ Rs. 555/- per piece. Invoice dated 12th August, 2014 was values at Rs. 16,65,....

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....e feeling aggrieved filed an appeal. The Commissioner (Appeals) allowed the appeal holding that provisional assessment has not been accepted by the appellant; price variation clause was not applicable on goods supplied by Invoice No. 92 dated 12th August, 2014 and that the Adjudicating Authority had not ascertained whether the Railways had taken Cenvat credit of tax paid and shown? It is against t....

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....he impugned order and has submitted that since the goods had been supplied prior to the reduction of rates, the appellant would not be entitled to the said refund. 4. We have considered the submissions advanced by both the sides. 5. It clearly transpires from records that 3,000 pieces under the contract were actually supplied by Invoice dated 12th August, 2014 in terms of the purch....

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.... of lower rate @ Rs. 424.72 each (all incl.) for 8000 Nos. of first lot which DP expired on 31-7-2014 within 7 days so that D.P. extension can be processed for consideration of competent Authority. 4. This is being issued without any prejudice of purchaser under the Conditions of Contract. Please acknowledge receipt of this letter." 6. The appellant accepted the lower rate by....