9911796707
TMI Blog2009 (11) TMI 417X X X X Extracts X X X X X X X X Extracts X X X X ..... ntract for supply of explosives. The contention is that the goods were cleared and thereafter, on performance of the explosives, the price is reduced and the appellants received the reduced price, hence, the appellants are entitled for refund of Excise duty paid at the time of clearance of goods. Held that- no price variation clause in the agreement. Appellants request for provisional assessment w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of goods. The appellants relied upon the Tribunal's decisions in the cases of CCE, Kol.-IV v. Hindustan Engineering Industries Ltd. reported in 2006 (72) RLT 701 (CESTAT-Kol.) and Rajasthan Electronics Instruments Ltd. v. CCE, Jaipur reported in 2006 (200) E.L.T. 324 = 2008 (12) S.T.R. 541 = 2006 (75) RLT 111 (CESTAT-Del.). The contention is that the Tribunal allowed the refund in view of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d upon the decision of Hon'ble Punjab and Haryana High Court in the case of Mauria Udyog Ltd. v. CCE reported in 2007 (207) E.L.T. 31 (P H) = 2008 (11) S.T.R. 319 (P H). The contention is that the Hon'ble Punjab and Haryana High Court after relying upon the decision of Hon'ble Supreme Court in the case of MRF Ltd. v. CCE, Madras reported in 1997 (92) E.L.T. 309 (S.C.) held that subsequent redu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... benchmark. In the circumstances, I find merit in the contention of the Revenue that there was no price variation clause in the agreement. 6. Further I find that the appellants asked for provisional assessments and the same request was declined and the appellants had not challenged the order declining the request for provisional assessment. Hon'ble Punjab and Haryana High Court after relying upo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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