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TMI Blog2006 (6) TMI 10X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellants are manufacturers of industrial/chemical gases. They clear the goods on payment of duty, to their depots, from where the goods are marketed. During the period July, 2000 to December, 2003, the payments of duty on the clearances from their factory to depots were made on the basis of an average price based on the contemporaneous prices at which the goods were sold at the depots. According ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pies of the said application and the reply thereto have been produced by the representative and we have perused the same. It appears from these documents that the assessments for the period April to December, 2003 have been treated by the department as final. The decision communicated to the assessee in the letter dated 0812.2003 of the Deputy Commissioner has not been appealed against. In the cir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts made by the assessee, is not in dispute. In Appeal No.E/1129/2005, the challenge is against a demand of duty of Rs. 1,35,248/- as also rejection of claim for refund of duty of Rs. 2,65,544.45. In the remaining appeal, a demand of duty of Rs 1,68,212/- and rejection of refund claim of Rs.4,39,884/- are under challenge. In each of these appeals, the demand of duty and the refund claim arise out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the refund claims have been rejected on the ground of non-production of depot invoices. The company's representative has submitted today that they are possessed of all the relevant depot invoices covering the period July, 2000 to March, 2003. In the circumstance, we are of the view that the original authority should take a fresh decision in each case, after giving the assessee a reasonable ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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