9911796707
TMI Blog2007 (11) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... voices haven’t been honoured - so the transaction price hasn’t been altered – demand unsustainable - No evidence to show that inputs removed as such were manufactured so the reversal of credit taken at the original price is enough - E/2912/2003 - A/3113/2007-WZB/AHD - Dated:- 26-11-2007 - Ms. Archana Wadhwa, Member (J) and Shri M. Veeraiyan, Member (T) [Order per : M. Veeraiyan, Member (T)] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant raised certain supplementary invoices and the department seeks differential duty even though the amount was not honoured. 4. The learned Advocate submits that the statement of Shri V.K. Jayarajan, Resident Engineers was relied upon by the department to demand the differential duty; he was only in charge of administration; his statement also clearly referred to these items as having be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... these items were procured is as per law. 6. Coming to the other issue in the appeal, the appellant supplied manway plugs at a particular price as per contract. Subsequent to the clearance of the goods they raised supplementary invoices for additional amount on the ground that they have used more materials and undertaken more work than what was expected at the time of the contract. The said sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat there was no allegation or finding of price variation clause in the original contract. Further, the supplementary invoices have not been honoured. Therefore the transaction price has not been altered. The decision of the Hon'ble Supreme Court in the case of MRF Ltd. v. Collector of Central Excise, Madras shall be applicable in this case. The decision in the case of MRF Ltd. v. Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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