2019 (10) TMI 1414

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....NONE for the Appellant (s) Shri S.S.Chattopadhyay, Authorized Representative for the Respondent (s) ORDER None appeared on behalf of the appellant. Since the appeal pertains to an earlier period, the same is being taken up for hearing with the consent of the learned Authorized Representative for the Respondent Revenue. 2. The present appeal is filed by the appellant against Order-in-Ap....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n account of price increase, M/s.TSL raised Debit Notes subsequently for its entire sale to M/s.TRL for the differential amounts. M/s.TRL passed on the burden of such Debit Notes, including the differential Central Excise duty element involved to its customer including the appellants, by raising supplementary invoices. The differential duty was paid by M/s.TSL. Show-cause notice dated 13.03.2012 w....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ted a copy of the Final Order No.FO/76435/2018 dated 15.05.2018 in respect of Excise Appeal No.75 of 2012, in the case of Pushkar Techno Private Limited wherein the Tribunal on identical facts had decided the appeal in favour of the assessee. He further submts that the facts of the present case are squarely covered by the aforesaid decision of the Tribunal. 5. We find that the input supplier al....