2015 (1) TMI 847

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..... e the sale and that the sale price actually realised by the assessee was less than the sale price realizable as per the invoices. The Commissioner of Central Excise (Appeals) has further held that it was not a case of recovery of additional duty amount from the buyers. - However, Tribunal held that that there was no evidence to show that the assessee had actually issued credit notes in respect of .....

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..... l Excise Appeal No. 91 of 2011 - - - Dated:- 22-3-2012 - A.R. Joshi and J.P. Devadhar, JJ. Shri V. Sridharan, Senior Advocate with Jas Sanghvi i/b, PDS Legal, for the Appellant. Ms. S.I. Shah with Ms. Suchitra Kamble, for the Respondent. ORDER The substantial question of law raised in this appeal is, whether the CESTAT was justified in setting aside the order of the Commission .....

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..... able as per the invoices. The Commissioner of Central Excise (Appeals) has further held that it was not a case of recovery of additional duty amount from the buyers. 4. However, on appeal filed by the assessee the Tribunal has set aside the order passed by the appellate authority by recording a finding that there was no evidence to show that the assessee had actually issued credit notes in resp .....

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