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2022 (10) TMI 919 - CESTAT NEW DELHIValidity of SCN issued - price escalation during GST era for goods supplied pre GST era - levy of duty of excise or GST - Demand of differential excise duty alongwith interest and penalty under Section 11A(4) - supplies made during September 2016 to November 2016 - upward revision of price - provisions of Section 142 (2) (a) of the CGST Act ignored. The Commissioner (Appeals) also rejected the appeal on the ground that under Section 142(2)(a) of CGST Act, the GST can be paid only in case where the price of any goods or service or both was revised upward on or after the appointed day. In this case the Commissioner (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.
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