TaxTMI 
TaxTMI 
2019 (4) TMI 1835
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....nt. 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. 16,65,000/- and it paid Excise duty of Rs. 2,05....
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....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 this order that the present appeal has bee....
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....e 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 purchase order dated 28th July, 2014 during the extend....
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....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 letter dated 1st September, 2014. Payment was made in accordance with the l....