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TMI Blog2013 (10) TMI 192X X X X Extracts X X X X X X X X Extracts X X X X ..... e amount from the duty paid by the applicant. If there is any refund granted or to be granted to Grasim Industries, prima facie, it can be only on account of the fact that there is a concessional rate of duty prescribed for ESP and that BHEL has paid duty in excess of such concessional rate of duty - The merit of that refund claim is not before the Tribunal in this proceeding - However, prima facie, we do not see any reason to exclude the amount refunded to Grasim Industries from duty payments made by BHEL - waiver of predeposit of dues granted arising from the order for admission of the appeal and stay its collection during the pendency of the appeal - Stay granted. - E/43/2010 - Misc. Order No.42322/2013 - Dated:- 24-9-2013 - Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onal assessments at the end of BHEL, Grasim Industries as purchaser of ESP had claimed refund and after a few rounds of litigation there is presently an order in favour of Grasim Industries for grant of refund. 3. The appellant also has been disputing the manner in which duty payable on ESP is to be determined. While finalizing the provisional assessment, the assessing officer excluded the value and weight of ESP and made calculation of duty payable and finalized the assessment. The Commissioner (Appeals) upheld the order. Against that order, the appellant came in appeal before the Tribunal and the Tribunal vide Final Order dated 1.5.2008 held that as per the contract the provisional assessment should be finalized without excluding the va ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the reasons for resorting to provisional assessment in the case of goods supplied by M/s. BHEL to their customers for installation of power generating systems, learned Commissioner laid down the procedure to be adopted by the assessing authority concerned for finalization of such provisional assessments. We are given to understand that this procedure is being followed scrupulously in respect of goods supplied made by M/s. BHEL to their customers for setting up power plants in the latters premises. Though, in the present case, the assessments relate to an old period, its finalization was done on 20.6.2006 in accordance with the procedure laid down by the Commissioner. Apparently, this procedure has not been revised on any ground whatsoever ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal may be admitted without any predeposit. 6. Opposing the prayer the learned AR for Revenue submits that there is an order sanctioning refund to Grasim Industries for the excess amount paid on Electrostatic Precipitator. When such excess amount is refunded to Grasim Industries it cannot be considered as excise duty paid. He submits that in the previous round, the Tribunal ordered that the weight and value of ESP supplied by Ranipet Unit should not be excluded from the calculations which have been complied with. There is no direction regarding duty payment on ESP. Since refund is being granted to Grasim Industries, it is only proper that the said amount is excluded from the payment made by BHEL. 7. We have considered arguments on bo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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