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TMI Blog2022 (10) TMI 919X X X X Extracts X X X X X X X X Extracts X X X X ..... r (Appeal) has not treated it as upward revision of price but held that the 10% of the amount had already formed the part of the assessable value and was not a result of upward revision of price. Hence, it was held by the Commissioner (Appeals) that the amount paid by M/s IOCL in the month of April, 2018 was leviable to Central Excise duty and not GST. HELD 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 - Appeal allowed - decided in favor of appellant. - Excise Misc. Application No. 50491 of 2022 in Excise Appeal No. 51141 of 2022 (SM) - FINAL ORDER : 50990/2022 - Dated:- 14-10-2022 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Universal Cylinders Ltd. appearing at s. no. 52), were directed to send month wise/ state wise breakup of NDP charged in the tax invoice for the period from June, 2016 to June 2017 along with applicable amount of GST for processing of the payment to be made. 3.3 Accordingly, the appellants raised three debit notes all dated 13.04.2018 for Rs 68,01,462 value + Rs 12,24,263 GST @ 18%, total Rs 80,25,725. 3.4 Subsequently, the Central Excise Audit Party raised an objection that since the supplies of cylinders were made during the Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 supplementary invoice or debit note shall be deemed to have been issued in respect of an outward supply made under this Act. 5. It is further urged that evidently the invoice raised by the appellant in April 2018, is in the nature of a supplementary invoice/debit note issued for the balance price of the goods as settled by the purchaser under the terms of contract. The situation is who ..... X X X X Extracts X X X X X X X X Extracts X X X X
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