9911796707
TMI Blog2024 (2) TMI 1249X X X X Extracts X X X X X X X X Extracts X X X X ..... 020 passed by the Assistant Commissioner, Alwar. 2. The appellant manufactured, paid excise duty and supplied goods to its customer M/s Bharat Broadband Network Ltd. (Government of India entity). A show cause notice [SCN] was issued to the appellant which culminated in the issue of OIO dated 29.06.2017 demanding differential excise duty of Rs. 40,31,920/- along with interest and penalty. The appellant debited Rs. 37,92,744/- in its account and paid interest and penalty vide TR-6 challan. Aggrieved by the OIO dated 29.06.2017, the appellant filed an appeal before Commissioner (Appeals) after making a pre-deposit of Rs. 3,02,395/-. The Commissioner (Appeals), by order dated 01.08.2018, rejected the appellant's appeal. The appellant appealed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as applicable and as per the price schedule of the purchase order. The relevant portion of this letter is as follows :- "With reference to your letter addressed to CMD, BBNL, referred above, it is intimated that payment due against the Invoices mentioned in the list enclosed by you has already been released as per terms and conditions/price schedule of PO and no payment is outstanding against tender No. BBN/MM/2013/001 dated 03/04/2014, & PO No. MM/PO-012/2013-14 dated 25.10.2014, Excise Duty was applicable @ 10.3% but you had paid and claimed Excise Duty @ 12.36% & other higher rates. But payment has been released by BBNL as per terms and conditions/ price schedule of PO. 2. it is apparent from above, that no payment is outstanding ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r calculating excise duty at the higher rate of 12.36% was not required to be paid by it. On merits, this Tribunal has already decided in favour of the appellant. After the differential duty was paid and after the customer declined to pay the differential duty, the appellant had written it off in its books of accounts as certified by the Chartered Accountant. Thus, we have no manner of doubt and that the appellant had borne the burden of the differential duty and had not passed it on to its customer or to anyone. Thus, the appellant's case falls squarely under Clause (e) of the third proviso to section 11B of the Central Excise Act, 19445, i.e., the duty of excise and interest paid on such duty were borne by the appellant manufacturer and i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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