2006 (1) TMI 304

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..... pondent. [Order]. Heard both sides. 2. This is an application under Section 35F of the Central Excise Act, 1944 for waiver of pre-deposit amount and to grant stay of the recovery of the same. 3. The appellants are engaged in the manufacture of excisable goods viz. arms and ammunition falling under Chapter 93. It is their submission that on wrong calculation, they have paid excise dut .....

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..... cise Act, 1944. The Deputy Commissioner, Central Excise, Division-I, Nagpur, adjudicated the second Show Cause Notice and confirmed the demand, which also upheld by the Commissioner (Appeals), Customs and Central Excise, Nagpur. Hence this appeal by the appellants and also the stay application. 5. After sanction of the refund amount, the appellants appear to have receive the amount, pending disp .....

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..... n the instant case, the goods were supplied to the appellants under contract price. Their buyers also paid them the contract price only. Therefore, it cannot be said that the appellants have recovered the extra duty from their customers. Thus, the issue involved in the case is squarely covered by the aforesaid decisions. Hence I find prima facie case in favour of the appellants. Accordingly, the o .....

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