2013 (4) TMI 981

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....K. Jain, Member (T) Shri Ahibaran, Additional Commissioner (AR), for the Appellant. Shri Prasad Paranjape, Advocate, for the Respondent. ORDER Revenue has filed appeals against the impugned orders. (a)     For dropping the demand by the adjudicating authority and consequently resulting in a refund of Rs. 50,00,000/- to the respondents and (b) ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....asis of that escalation clause. The respondents issued proforma invoice to their buyers but the proforma invoice was not accepted by the buyers. No payment against the proforma invoice was paid. The Revenue is of the view that amount shown in proforma invoice is includible in assessable value. Therefore, show cause notice was issued for demanding the differential duty on the basis of proforma invo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sanctioned the refund claim but deposited into Consumer Welfare Fund which was appealed before the Commissioner (Appeals), who sanctioned the refund claim of the respondents. Against that order also, the Revenue is in appeal by way of Appeal No. E/85559/2013-Mum. 5. Heard both sides. 6. In this case first issue is that whether differential duty can be demanded on the basis of profo....