2008 (1) TMI 234

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..... t of duty was made on the price between the merchant-exporter & the foreign company – assessee contested the demand on the ground of revenue neutrality by submitting that any differential amount of duty would be available as rebate - since rebate of equal amount is available to assessee, position is revenue neutral so demand is set aside
S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member .....

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..... extent of over Rs. 52 lakhs. The assessee contested the demand on the ground of revenue neutrality by submitting that any differential amount of duty would be available as rebate. In this connection, they also relied on the Tribunal's decision in Indus Theco Pvt. Ltd. v. Commissioner of Central Excise, Raigad [2007 (212) E.L.T. 85 (Tri. - Mumbai)] wherein, on a similar set of facts, a similar dema .....

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..... s judgment in Punjab Tractors Ltd. v. Commission of Central Excise, Chandigarh [2005 (181) E.L.T. 380 (S.C)] apart from the Tribunal's decision in the aforesaid case. We have also heard learned SDR, who reiterate the findings of the Commissioner. 4. After giving careful consideration to the submissions, we have found the assessee's case to be forceful. The assessee is not contesting their liabili .....

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