TMI Blog2019 (10) TMI 1305X X X X Extracts X X X X X X X X Extracts X X X X ..... thereof - HELD THAT:- Hon ble Supreme Court decision in the case of SKF Limited [ 2009 (7) TMI 6 - SUPREME COURT ] was subsequently referred to three Judge Bench in the case of M/S. STEEL AUTHORITY OF INDIA LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, RAIPUR [ 2019 (5) TMI 657 - SUPREME COURT] The three Judge Bench of the Hon ble Supreme Court in the case of SAIL has held that where the diffe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Shri Anupam Kumar Tiwari, AR for the Revenue. I find that the appellant, who is engaged in the manufacture of transformers and parts thereof, cleared the manufactured goods to various customers under provisional invoices inasmuch as in large number of contracts, the price variation clause was available. The final price of the goods, so supplied were arrived at subsequently and the appellant paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the date when the duty was required to be paid till the date when it was paid. 4. As the issue now stands decided against the assessee by the above referred decision of the Hon ble Supreme Court, I find no reasons to interfere in the impugned orders of the authorities below and reject all the three appeals. (Dictated and Pronounced in open Court) - - TaxTMI - TMITax - Central Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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