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TMI Blog2009 (7) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... er price later - Tribunal in the case of Universal Cylinders Ltd. v. CCE, Jaipur, held that if the contract entered into assessee and their customers contain price variation clause customer refusing the price of goods, deducted the difference amount from payment already made to assessee. It is further held that in these circumstances the Revenue cannot claim that incidence of duty has been borne b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal. He submits that the Commissioner (Appeals) passed the order following the decision of the Tribunal in the case of CCE, Nagpur v. Solar Capital Ltd., reported in 2006 (205) E.L.T. 403 (Tri.-Mum.). He further submits that the department has not accepted the said decision and filed appeal before the Hon'ble High Court. He also submits that the note vide Circular No. 317/33/97-CX dated 18-6-9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered into between assessee and their customers contain price variation clause, which has been upheld by the Hon'ble Supreme Court as reported in 2005 (179) E.L.T. A208 (S.C.). 4. After hearing both sides, I find that the respondent is a manufacturer of explosives and supplied the same to Northern Coalfields Ltd. (A Govt. of India Undertaking). They cleared the goods on provisional price of Rs. 14 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontract was renewed for this period for supply @ Rs. 13,282/- PMT and that the appellants have paid back the excess amount and excess duty to M/s. CIL. Hence, the impugned order passed by the lower appellate authority allowing the refund to the appellants appears to be in order and is also in conformity with the precedent decisions of the Tribunal cited by him. Hence, the same requires no interfer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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