2012 (11) TMI 992

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..... tay 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 that the appeal itself can be disposed of at this juncture hence, after allowing the stay petition I take up the appeal for disposal.   3. The brief facts that arise for consideration are that, the .....

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..... 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 goods cleared from the factory. If that be so, the question of payment of interest does not arise.   5. Learned SDR would submit that the judgment of the Apex Court in the case of Commissioner .....

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