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TMI Blog2006 (3) TMI 587X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Shri Peer Sahab, Consultant, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - The Revenue has filed this appeal against the Order-in-Appeal No. 54/2004 (H-lll) C.E. dated 31-3-2004, passed by the Commissioner of Customs & Central Excise (Appeals), Hyderabad. 2. The Respondents are manufacturers of LPG Cylinders. They had contract with various Oil Companies viz. M/s. IOC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pted for provisional assessment and as there is no scope to reverse the assessment already made. The appellants had approached the Commissioner (Appeals) who allowed the appeal of the appellants relying on the following decisions :- (i) M/s. Indian Aluminium Cables v. CCE [1997 (95) E.L.T. 386 (T) = 1997 (71) ECR 565 (T) (ii) M/s. Premier Automobiles Ltd., Bombay v. Union of India & Ors. [1987 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te and price when commodity is cleared at factory gate and not on the price reduced at a subsequent date is unexceptionable. The subsequent fluctuation and the prices of commodity can have no relevance whatsoever so far as the liability to pay excise duty is concerned. Roll back in the price would not entitle the appellant to claim a refund on the price differential unless it is shown that there i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al)] in the case of CCE, Hyderabad v. M/s. R.M. Cylinders Pvt. Ltd. and M/s. Hyderabad Cylinders Pvt. Ltd. wherein the similar issue was decided. Findings in that decision are as follows :- "5. On a careful consideration, we notice that there is no dispute about the assessee having paid certain amount which was excess and over the amount that they required to have been paid and collected on the v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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