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TMI Blog2002 (1) TMI 346X X X X Extracts X X X X X X X X Extracts X X X X ..... r per : Justice K.K. Usha, President]. Challenge by the Revenue in this appeal is against the common order passed by the Commissioner (Appeals) in order in appeal Nos. 1542-43/CE/CHD/2000, dated 30-10-2000. The respondent was supplying ACSR Zebra Conductors to Punjab Electricity Board (PSEB) against purchase order dated 8-7-88. As per a clause of the purchase order, any increase in the price ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der. 2. At the time when this Tribunal considered the matter on the earlier occasion, the contract between the parties were not available for consideration. Therefore, when the matter was remanded to the Commissioner (Appeals) for considering such materials before passing orders, the Commissioner after examining the purchase order-cum-contract agreement and PSEB memo dated 19-10-89 found that es ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redundant. 3. We have heard the learned SDR as well as the learned Counsel for the respondent. 4. When the price is agreed upon between the parties it will be open to the parties to the agreement to modify the rate. In the present case in spite of the escalation clause the Board was not agreeable for modifying the price. The respondent also agreed to the same. We do not find any reason to hol ..... X X X X Extracts X X X X X X X X Extracts X X X X
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