2008 (8) TMI 284

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....nt. Ms. Sudha Koka, SDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)].- This appeal been filed against Order-in-Appeal No. 10/2008 (H-II) CE dated 28-2-2008 passed by the Commissioner of Customs, Central Excise & Service Tax (Appeals-II), Hyderabad. 2. Shri P. Venkataratnam, learned advocate appeared on behalf of the appellant and Ms. Sudha Koka, learned departmental repre....

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.... come before this Tribunal for relief. 5. The learned advocate relied on the following cases decided by the Tribunal. (i) Rajasthan Electronics & Instruments Ltd. v. CCE, Jaipur - 2006 (200) E.L.T. 324 (Tri.-Del.). (ii) Keltch Energies Ltd. v. CCE, Mangalore - 2006 (196) E.L.T. 282 (Tri.-Bang.) = 2007 (8) S.T.R. 434 (Tri.-Bang.). Even though the learned Commissioner (A) relied on decis....

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....e was a downward revision of price. Consequently, the appellant had discharged higher duty. It is also recorded that the appellants normally do not face the problem of negative price variation. Generally, there is an upward revision of the prices and in those cases, the appellants were paying the differential duty. These points were considered in the case of Keltch Energies (supra) decided by this....