2012 (11) TMI 992

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..... e - E/636 of 2011 - - - Dated:- 21-2-2012 - Mr. M.V. Ravindaran, J. For Appellant : Shri D.K .Trivedi, Advocate For Respondent : Shri J.S. Negi, AR Per : Mr. M.V. Ravindaran; This stay petition and appeal is directed against the Order-in-Appeal No. OIA No. Comm r(A)/71/VDR-I/2011 dated 21.02.2011. 2. After hearing both sides on the stay petition for some time, I find .....

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..... udgment of the Apex Court in the case of MRF Limited vs. Commissioner of Central Excis, Madras 1997 (92) ELT 309. He would draw my attention to paragraph-2 of the said order of the Apex Court and submit that, the refund has not been granted to the appellant on the price difference in itself would indicate that the appellant need not have to pay Central Excise duty on the price increase of the good .....

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..... dgment of the Apex Court in the case of SKF India Limited (Supra) and various other decisions of the Tribunal and recently by the judgment in the case of KEC International 2012-TIOL-17-CESTAT-DEL. 7. In view of the foregoing, I do not find any merit in the appeal filed by the appellant and the impugned order is correct and legal and does not suffer from any infirmity. Appeal is rejected. ( .....

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