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2016 (11) TMI 181 - AT - Central ExcisePrice variation clause - refund claim - reduction in price, resulting in excess payment of duty - Gear set - Gear Pin - redetermination of assessable value after clearance of the goods from the factory - the decision in the case of Commissioner of Central Excise v. Tesla Transormers Ltd. [2012 (8) TMI 843 - CESTAT NEW DELHI] and Commissioner of Central Excise v. P.C. Pole Factory [2012 (8) TMI 140 - CESTAT, MUMBAI] referred, where it was held that in such case where price variation was anticipated, the appellant should have sought provisional assessment as provided in law - further it is stated that both the judgements had relied upon the order of the Hon’ble Supreme Court in the case of Mauria Udyog Ltd. v. Commissioner - [2007 (10) TMI 619 - SUPREME COURT] wherein the Hon’ble Supreme Court had dismissed the Petition for Special Leave to Appeal against the judgement and order dated 22.08.2006 of the Punjab and Haryana High Court. Held that: - there are conflicting judgements of the Tribunal on this issue. However, considering that the judgements in the case of Tesla Transformers Ltd. and P.C. Pole Factory, which are on identical facts are based on the judgement of the Hon’ble Punjab & Haryana in the case of Mauria Udyog which has been upheld by the Hon’ble Supreme Court. It is categorically mentioned in the latter that the issue is squarely covered by the judgement of the Hon’ble Supreme Court and also ruled that constitution of Larger Bench by the Tribunal was not necessary. Respectfully following the said judgement, I am not recommending constitution of a Larger Bench and deciding the matter in favour of the Revenue on the basis of the judgements in the cases of Mauria Udyog Ltd., P.C. Pole Factory and Tesla Transformers Ltd. The order passed by Commissioner (Appeals) is correct and legal and is therefore upheld - The appeal filed by the party is rejected.
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