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2014 (7) TMI 1116 - AT - Central ExciseDemand of differential duty - Demand of interest - Held that:- The SLP filed by the Revenue and the review application filed thereafter have been dismissed. Therefore he submits that in view of the fact that the revision of price in both the cases namely in the BHEL case [2010 (4) TMI 439 - KARNATAKA HIGH COURT ] and in the appellant's case arose because of the sum received, the decision in the case of BHEL is required to be followed by the Tribunal. - As regards Presscom Products decision [2011 (3) TMI 726 - KARNATAKA HIGH COURT ], the learned counsel submitted that the same was rendered before the SLP filed by the Revenue in BHEL decision was dismissed. As regards the decision of the Hon'ble Supreme Court in the case of International Auto Ltd., I find that the facts are not similar and in view of the fact that in the case of BHEL and the appellant's case facts are identical, it would be more appropriate to follow the decision in the case of BHEL - Decided in favour of assessee.
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