2015 (11) TMI 964

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..... , Mr. Anurag, Adv., Mr. Pranay R., Adv. And Mr. B. Krishna Prasad, Adv. For the Respondent : Mr. L. Badri Narain, Adv., Mr. M. P. Devanath, Adv., Mr. S. Vasudevan, Adv., Mr. Hemant Bajaj, Adv., Mr. Anandh K., Adv., Mr. Aditya Bhattacharya, Adv. And Ms. L. Charanya, Adv. ORDER The respondent herein is the manufacturer of Spirally Welded MS Pipes and Cement guniting of said pipes falling under .....

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..... , Show Cause Notice dated 02.12.2004 was issued demanding differential duty of Rs. 40,95,850/- towards supply of the aforesaid HR coils purportedly at reduced cost. The respondent was given an opportunity to reply to the said show cause notice. In the reply, the respondent contended that there was a forward contract between the respondent and M/s. L&T for a fixed period and during this period, th .....

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..... essee before the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as 'CESTAT'), the appeal of the respondent was allowed vide impugned orders. The CESTAT has also relied upon the judgment of this Court in the case of 'H.B.L. Aircraft Batteries Ltd. v. Commissioner of Central Excise, Hyderabad' [2004 (5) SCC 664]. A neat submission made by the learned sen .....

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