2009 (3) TMI 183

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....nt. [Order]. - The appellants are manufacturer of sugar free granules which they supplying regularly to M/s. Cadila Healthcare Limited. In one of the consignments cleared by them, the duty was inadvertently paid on the higher side by adopting Section 4(A) value instead of paying the same in terms of Section 4. Their buyers refused to pay the excess amount to them and accordingly, issued debit not....

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.... purchaser, and corresponding credit note is issued by the seller, the price of the goods stand reduce to the extent of debit note and credit note, meaning thereby, that after issuance of debit note and credit note, the price of goods charged by the seller, from the purchaser, is the price, initially billed, minus the amount of the debit note, and credit note, and therefore, when the debit notes a....