2009 (4) TMI 66

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....dia (Indirect Taxes), for the appellant. Mr. Jagmohan Bansal, Advocate, for the respondent. [Judgment per : M.M. Kumar, J.] - This order shall dispose of C.E.A. Nos. 129 and 141 of 2008 as common question of law and facts are involved. However, facts are referred from C.E.A. No. 129 of 2008. This appeal filed under Section 35-G of the Central Excise Act, 1944 (for brevity, 'the Act') challen....

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.... of price escalation by the respondent-assessee. The purchase order, which is a material document (Mark 'A'), has been referred by the Adjudicating Authority under the heading 'Reply of the Noticee', yet under the discussion and findings no cognizance of the purchase order has been taken despite the fact that Section 11AB of the Act provide for charging of interest on the additional duty paid. A s....