9911796707
TMI Blog2008 (9) TMI 719X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. [Order]. - This appeal has been filed by M/s. SPIC Ltd. (SPIC). The appellants had imported certain items of capital goods and cleared the same under Bill of Entry dated 15-7-1992 filed at the Air Cargo Complex, Chennai. Subsequently, the appellants claimed that they had paid duty without availing the benefit of Notification No. 172/89. This was accepted by the department and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants. Accordingly, he ordered the refund claimed to be credited into the Consumer Welfare Fund. 2. Before the Tribunal, the appellants submit that the Commissioner (Appeals) had in an earlier case allowed the excess duty paid on capital goods relying on a decision of the Tribunal in the case of CCE, Bhubaneswar-II v. Indian Aluminium Company Ltd. [2002 (139) E.L.T. 125 (Tribunal) = ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e reason that the sale price of the final products, fertilizers, manufactured by the appellants was decided by the Government of India from time to time. This was also the ratio of the Tribunal's decision in the case of CCE v. Indian Aluminium Company Ltd. (supra), wherein the appellants had sold the final products at the price fixed by the Ministry of Steel and Mines. In the circumstances, the im ..... X X X X Extracts X X X X X X X X Extracts X X X X
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