1998 (7) TMI 360

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..... [Order per : Jyoti Balasundaram, Member (J)]. In this case refund claim of Rs. 31,434.72 for the month of April, 1991 has been rejected on the ground that the assessees had not filed revised price list claiming discount of 7.5%. Assessees, under an agreement, were to supply 25 Km. of cables at the rate of Rs. 5,64,000 per KM ex-works. They filed price lists with effect from 5-4-1990 in P .....

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..... ourt has held that once the assessee has cleared the goods on the classification and price indicated by him at the time of removal of the goods from the factory gate, the assessee becomes liable to payment of duty on that date and time and subsequent reduction in prices for whatever reason cannot be a matter of concern to the Central Excise Department in so far as the liability to payment of excis .....

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