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TMI Blog2019 (10) TMI 1414X X X X Extracts X X X X X X X X Extracts X X X X ..... 04 - HELD THAT:- The input supplier issued supplementary invoices to the appellants whereby additional duty was paid. There are no reason to hold that the supplementary invoice evidencing payment of additional duty amount should be treated on a different footing vis- -vis the original invoices evidencing payment of duty on the said goods in as much as both these documents were issued under the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri S.S.Chattopadhyay, Authorized Representative for the Respondent (s) ORDER None appeared on behalf of the appellant. Since the appeal pertains to an earlier period, the same is being taken up for hearing with the consent of the learned Authorized Representative for the Respondent Revenue. 2. The present appeal is filed by the appellant against Order-in-Appeal No.34/KOL-II/2013 date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , M/s.TSL raised Debit Notes subsequently for its entire sale to M/s.TRL for the differential amounts. M/s.TRL passed on the burden of such Debit Notes, including the differential Central Excise duty element involved to its customer including the appellants, by raising supplementary invoices. The differential duty was paid by M/s.TSL. Show-cause notice dated 13.03.2012 was issued alleging that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Order No.FO/76435/2018 dated 15.05.2018 in respect of Excise Appeal No.75 of 2012, in the case of Pushkar Techno Private Limited wherein the Tribunal on identical facts had decided the appeal in favour of the assessee. He further submts that the facts of the present case are squarely covered by the aforesaid decision of the Tribunal. 5. We find that the input supplier also issued supplementary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t were thus met by the party. The benefit was not liable to be denied on procedural grounds. 6. In view of the above discussions and under the facts and circumstances of the case, the impugned order is set aside and the appeal filed by the appellant is allowed with consequential benefits, if any. (Operative part of the order was pronounced in the open Court.) - - TaxTMI - TMITax - Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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