2024 (2) TMI 1249

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....e order-in-original [OIO] dated 22.04.2020 passed by the Assistant Commissioner, Alwar. 2. The appellant manufactured, paid excise duty and supplied goods to its customer M/s Bharat Broadband Network Ltd. (Government of India entity). A show cause notice [SCN] was issued to the appellant which culminated in the issue of OIO dated 29.06.2017 demanding differential excise duty of Rs. 40,31,920/- along with interest and penalty. The appellant debited Rs. 37,92,744/- in its account and paid interest and penalty vide TR-6 challan. Aggrieved by the OIO dated 29.06.2017, the appellant filed an appeal before Commissioner (Appeals) after making a pre-deposit of Rs. 3,02,395/-. The Commissioner (Appeals), by order dated 01.08.2018, rejected the ap....

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.... that it had already paid excise duty @ 10.3% as applicable and as per the price schedule of the purchase order. The relevant portion of this letter is as follows :- "With reference to your letter addressed to CMD, BBNL, referred above, it is intimated that payment due against the Invoices mentioned in the list enclosed by you has already been released as per terms and conditions/price schedule of PO and no payment is outstanding against tender No. BBN/MM/2013/001 dated 03/04/2014, & PO No. MM/PO-012/2013-14 dated 25.10.2014, Excise Duty was applicable @ 10.3% but you had paid and claimed Excise Duty @ 12.36% & other higher rates. But payment has been released by BBNL as per terms and conditions/ price schedule of PO. 2. i....