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TMI Blog2006 (6) TMI 441X X X X Extracts X X X X X X X X Extracts X X X X ..... . [Order]. - This appeal is directed against Order-in-Appeal No. V2P III (Interest) 18/2006/138, dated 3-4-2006. 2. The brief facts of the case are that the respondents are manufacture of goods fall under Chapters 87 & 84 they cleared their final products to the customers at rate agreed between them in initial Purchase Orders. The respondent claimed upward revision of price, from their bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Section 11AB are very clear and the respondents are required to pay interest amount on the duty which they paid subsequently. It is his submission that the amount paid by the appellant on the upward revision of the price of order actually payable on the first clearance itself. Hence it is his submission that interest is payable under Section 11AB of the Central Excise Act, 1944. 4. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at where any duty of excise has not been levied or paid or has been short levied or short paid, or erroneously refunded, the person liable to pay such duty shall in addition pay interest. In the appellant's case, I find that the customers places purchase order on them (appellants) in which the prices are quoted. The prices at which the goods are to be supplied are mutually ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same it cannot be termed as non-levy, short payment, etc. If the value is determined at the time of clearance and the manufacture does not pay duty on the value but pays it on lower value then it is a short payment. As per Rule 7 of Central Excise Rules, 2002 which says where the assessee is unable to determine the value of excisable goods or determine the rate of duty applicable thereto, he may r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise, Aurangabad v. Rucha Enginering Pvt. Ltd. as reported at [2006 (206) E.L.T. 278 (Tri.-Mumbai)] which covers the issue squarely in favour of the respondents. 6. Accordingly, in the facts and circumstances of this case, the impugned order of the ld. Commissioner (Appeals) is correct and does not require any interference. The appeal filed by the Revenue is rejected. (Dictated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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