2019 (10) TMI 1305

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of 2018 - FINAL ORDER NO. 71802-71804/2019<br>Central Excise<br>HON'BLE MRS. ARCHANA WADHWA, MEMBER (JUDICIAL) Shri Z.U. Alvi, Advocate for Appellant Shri Anupam Kumar Tiwari, Authorized Representative for Respondent ORDER ARCHANA WADHWA The issue involved in all the three appeals is identical and as such all the appeals are being disposed of by a common order. 2. After hearing both sides....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eld against the appellant. 3. It is seen that the Hon'ble Supreme Court decision in the case of SKF Limited was subsequently referred to three Judge Bench in the case of Steel Authority of India Limited. The three Judge Bench of the Hon'ble Supreme Court in the case of SAIL reported as 2019 (366 )E.L.T. 769 (S.C.) has held that where the differential duty, on account of variation/enhancement in t....