9911796707
TMI Blog2022 (10) TMI 919X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant Mr. Mahesh Bhardwaj, Authorised Representative for the respondent ORDER Heard the parties. 2. The issue in this appeal is whether the show cause notice dated 28/02/2019 demanding differential excise duty for supplies made during September 2016 to November 2016, alongwith interest and penalty under Section 11A(4) is validly issued. 3. The appellant is a manufacturer of LPG cylinders and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cylinder in the invoices for supply of the cylinders. As per the order dt. 21.09.2016, the appellants supplied LPG cylinders during the period from 20.09.2016 to 28.11.2016. 3.2 Subsequently, M/s IOCL had agreed to pay the entire differential amount of 10% i.e. Rs 68,01,462 as intimated vide email dt. 10.04.2018. As per the said email all the 72 suppliers of M/s IOCL including the appellants (M/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said objection, Hence the Deputy Commissioner Audit issued Show Cause Notice dated 28.02.2019 demanding Central Excise duty Rs 8,50,183 on the supplies of LPG cylinders made during the period from September 2016 to November 2016. 3.5 Ignoring the reply to the show cause notice, the Assistant Commissioner, CGST Division-A, Alwar, confirmed the demand of excise duty vide OIO dt. 30.09.2020 along w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 142 (2)(a) of the CGST Act, 2017. The said Section read as follows: (2) (a) Where, in pursuance of a contract entered into prior to the appointed on or after the appointed day, the registered person who had removed or provided such goods or services or both shall issue to such particulars as may be prescribed, within thirty days of such price revision and for the purposes of this Act such sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the appeal with consequential benefits. 6. Learned AR for revenue relies on the impugned order. 7. Having considered the rival contentions, I hold that the show cause notice is bad as it has been issued ignoring the provisions of Section 142 (2) (a) of the CGST Act, which is a provision to remove such difficulties for the transitional period. Accordingly, I allow the appeal and set aside the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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