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TMI Blog2013 (11) TMI 1022X X X X Extracts X X X X X X X X Extracts X X X X ..... e-deposit – Upon such submission rest of the duty to be stayed till the disposal – Partial stay granted. - Appeal No.E/58508/2013-EX (SM) - Stay Order No.59575/2013 - Dated:- 9-10-2013 - Shri Rakesh Kumar, J. For the Appellant : Shri B.L. Yadav, Consultant Shri R.S. Yadav, Advocate For the Respondent : Shri Sanjay Jain, DR JUDGEMENT Per Rakesh Kumar: The appellants are manufacturers of steel tubes, which they supplied to the manufacturer of automobiles. The goods were supplied during the period from 13.2.2009 to 16.032009 on payment of duty under invoices on the basis of which the automobile manufacturer took cenvat credit. Subsequently, the appellant, on the ground that their input cost has increased, raised the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supplementary invoices for price escalation and duty thereon, issued by them and for this reason, they decided not to recover the amount from the customers and the supplementary invoices were as good as cancelled, that for this reason only, the appellant were entitled to re-credit of the duty of Rs.5,63,909/-, which had been paid on the escalation amount through cenvat credit, that duty on the same goods cannot be charged twice, that when the price escalation got cancelled for the reason that the appellants customers refused to pay the same, the duty already paid by the appellants on the escalation amount has to be refunded to them and hence the appellant have correctly taken its re-credit, that the Tribunal in the cases of CCE, Surat Vs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd, they should apply to the jurisdictional Central Excise Authorities in this regard under Section 11 B and they could not take suo moto cenvat credit of the duty paid on the escalation amount and in this case, the judgement of the Larger Bench of the Tribunal in the case of BDS Industries (supra) is squarely applicable in the facts of this case. He, therefore, pleaded that this is not the case for waiver from the requirement of pre-deposit. 5. I have considered the submissions from both the sides. 6. Initially, the appellant issued supplementary invoices to their customers for recovery of escalation amount on which they had paid duty by debiting the cenvat credit account and this duty was also sought to be recovered under the suppleme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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